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 current or former representative of “B (Closure of February 8, 201)” engaging in online futures option trading deposits, account lending business, etc.

B. The director of the Seoul Regional Tax Office determined that “the Plaintiff omitted a report on the receipt of fees from investors” as a result of the consolidated investigation of the Plaintiff’s personal tax investigation, and notified the Defendant of the taxation data.

C. On March 12, 2012, the Defendant issued a disposition of imposition of value-added tax of KRW 7,079,820 for the first term portion of value-added tax in 2008, value-added tax of KRW 9,748,130 for the second term portion of value-added tax in 2008, value-added tax of KRW 237.943,250 for the second term portion of value-added tax in 2009, value-added tax of KRW 197,432,320 for the first term portion of value-added tax in 2010, value-added tax of KRW 11,539,850 for the second term portion of value-added tax in 2010, and KRW 741,207,90 for the total amount

On June 8, 2012, the Plaintiff filed an appeal with the Tax Tribunal on the purport that ① the services provided by the Plaintiff to individual investors falls under the duty-free services under the Value-Added Tax Act, ② the amount obtained by subtracting the payment fees paid to securities companies from the revenue fees received from individual investors ought to be the value-added tax base. On November 8, 2013, the Tax Tribunal rendered a decision citing only the two issues among the Plaintiff’s claim dispute, and the Plaintiff filed the instant lawsuit on February 7, 2014.

E. Meanwhile, the disposition that the Defendant initially imposed on the Plaintiff was corrected by reduction following the decision of the said Tax Tribunal as follows.

(3) The remaining amount of the tax imposed upon reduction or exemption shall be 87,464,530,530,237,943,250,530,530,530,53030,581,4209, 2009, 2008, 209, 748,748, 130,130, 666,50, 710, 310, 310, 4208, 209, 237, 237, 943, 25043, 250, 650, 204, 104, 197, 197, 204, 197, 204, 305, 205, 305, 205, 205, 204, 2005, 2004