1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On January 10, 2007, the Plaintiff reported the value-added tax from the first quarter of the year 2007 to the first quarter of the year 2010 on the following grounds: (a) the Plaintiff registered the real estate business (the sale of real estate in the instant case; hereinafter “instant business”) under the trade name of “C” as the location of the place of business, Nam-gu Incheon Metropolitan City B, as its place of business.

B. On October 1, 201, the Defendant issued a notice of correction of value-added tax, as stated in the purport of the claim, to the Plaintiff on October 1, 201, on the ground that “The Plaintiff illegally deducted the input tax amount from the purchase tax invoice violating the time of supply, and underreported the output tax amount by calculating the land and building value voluntarily,” and issued a notice of correction (hereinafter “instant disposition”).

C. The Plaintiff filed an appeal with the Tax Tribunal on April 4, 2012 by asserting that the Plaintiff is only the Plaintiff’s principal and that the Plaintiff is merely the mere nominal owner, but was dismissed on November 5, 2012.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, Eul evidence 1 and 6 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is merely a person to whom the name of business registration was lent to D, and the actual person to whom income and transactions, etc. related to the instant business are attributed is D. Thus, the instant disposition is unlawful as it violates the principle of substantial taxation.

(b) as shown in the attached Form of the relevant statutes;

C. According to the principle of substantial taxation, a taxpayer’s confirmation must be based on substance, not external appearance. If the ownership of the income, profit, property, act, or transaction subject to taxation is merely nominal and there is another person to whom it actually belongs, the person to whom it actually belongs shall be the taxpayer (Article 14(1) of the Framework Act on National Taxes), but the transaction subject to taxation shall be the taxpayer.