1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is a personal entrepreneur running a B apartment in Seoul Special Metropolitan City, Gwanak-gu, and 129 Dong 901 to 901 as a business item (hereinafter “instant business site”), who is the Plaintiff’s domicile, and is running Kwikset service business where the customer delivers the goods he received delivery order to the Plaintiff to the customer’s desired place.

B. The Defendant conducted a tax investigation with respect to the Plaintiff, and deemed that the Plaintiff omitted the report on cash delivery fees received by Kwikset Service Articles from their customers from 2011 to 2013, and accordingly, the Defendant corrected the Plaintiff each of (1) the value-added tax for the first period of July 20, 201, which was KRW 16,442,905 (including additional taxes), (2) on October 25, 2016, value-added tax 17,535,483, value-added tax for the second year of 2011, value-added tax for the second year of 201, KRW 16,913,631, value-added tax for the first year of 2012, value-added tax 17,225,123, value-added tax for the second year of 2013, KRW 2,806, value-added tax for the second year of 2013, and KRW 3636292 (including additional taxes).

(hereinafter referred to as “the instant disposition”). (c) Each disposition of this case

On December 16, 2016, the Plaintiff dissatisfied with each of the dispositions in this case, filed an objection against the correction notice of value-added tax for the first period of 201, and filed an appeal with the Tax Tribunal on the remaining dispositions, but was dismissed on April 7, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 to 3 (including each number), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the Defendant: (a) considered the entire delivery fee received from the customers as the Plaintiff’s sales; (b) considered the Plaintiff’s sales and rendered each of the instant dispositions; (c) the type of Kwikset Services operated by the Plaintiff as Kwikset Service is a door-to-door brokerage that connects an unspecified customer’s entry into the instant workplace, such as acting as Kwikset Services.