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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasons for the acceptance of the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance except for the following "2. height". Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Five pages of the judgment of the first instance on the height.
(d) the part below the judgment is dismissed as follows:
Judgment
1) The tax base of value-added tax on the supply of goods is the aggregate amount of supply value of goods supplied in the pertinent taxable period (Article 29(1) of the Value-Added Tax Act); the above value-added tax includes any proceeds, charges, fees, and all other things having monetary value, regardless of any pretext, from the person who receives the goods, but excludes value-added tax (Article 29(2)); where it is unclear whether the amount received as the consideration for the supply of goods includes value-added tax, an amount calculated by multiplying the amount received as the consideration by 10/110 (Article 29(7)); and if value-added tax is not included in the amount received as the consideration for the supply of goods, such consideration constitutes a tax base as the value-added tax.
B) In full view of the following circumstances that can be acknowledged by comprehensively taking account of the purport of the entire pleadings, it is justifiable for the Defendant to calculate the entire amount omitted in the sales of this case as the supply price and make it the tax base of the disposition of this case. ① The purpose of E and the Plaintiff, a normal oil distributor, sold 90% or 88% of the amount supplied by the Plaintiff as non-data, is to acquire oil from a foreign vessel, etc., and sell illegal oil, such as free oil, embezzled by the crew and illegally distributed from the foreign vessel, etc.