1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From October 1, 2010 to June 30, 2015, the Plaintiff is a personal entrepreneur operating a business with the trade name of 23th floor C (C; hereinafter “C”) of Jongno-gu Seoul Metropolitan Government Jongno-gu B building 23 floor C (hereinafter “C”) and received 8% of the guest fee paid from D in Korean currency through a foreign exchange bank, from October 1, 2010 to October 1, 2010, pursuant to an agreement with D located in the city of the United States of America (hereinafter “instant service”).

B. On the ground that the instant service constitutes “business facility management and business support service” or “services supplied overseas” under the Value-Added Tax Act and the Enforcement Decree of the same Act, the Plaintiff reported value-added tax from February 2, 2012 to January 2015 to the Defendant by applying the zero-rate tax rate for the entire sales proceeds.

C. However, on November 5, 2015, the Defendant issued a correction and notification of the value-added tax for the second term portion of value-added tax for 2012 to the Plaintiff, 95,060 won, value-added tax for 1 year 2013, value-added tax for 1 year 2013, 10,228,530 won, value-added tax for 12,036,460 won, value-added tax for 1 year 2014, and value-added tax for 11,798,050 won, value-added tax for 2 year 2014, and value-added tax for 11,798,050 won for 2 year 2014, and value-added tax for 10,696,570 won for 1 year 2015 (hereinafter “instant disposition”).

On February 3, 2016, the Plaintiff filed an appeal with the Tax Tribunal on February 3, 2016, but received a decision of dismissal on June 13, 2016, and filed the instant lawsuit on September 8, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, 4, and 5 (including each number), the purport of the whole pleadings

2. Determination on the legality of the disposition

A. A summary of the Plaintiff’s assertion is D as a regional office (or agency, agent) of D that operates hotel business at the Guam of the United States of America.