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 an individual entrepreneur from April 2004 to run the wholesale business of automobile goods in the name of “C” in Gwanak-gu, Seoul Special Metropolitan City.

B. Around September 2014, the director of the Central Regional Tax Office confirmed that D sold the goods of KRW 318,88,000 ( KRW 82,59,000, KRW 71,34,000, KRW 164,95,000, KRW 2012, KRW 164,95,000, and KRW 165,000, and each of the above taxable periods (hereinafter referred to as “instant taxable period”; each of the above amounts is referred to as “amount omitted from the purchase”) to the Plaintiff, and notified the Defendant of these taxation data.

C. Pursuant to Article 21(1) and proviso to Article 21(2) of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter “former Value-Added Tax Act”) and Article 69(1)4(d) of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter “former Enforcement Decree”), the Defendant applied the gross profit rate of 20303 [the Plaintiff’s purchase omitted] of the same type of business [the like type of business and supplies in automobiles, wholesale code, 503: 16.98% in June 7, 201; 201; hereinafter “former Value-Added Tax Act”), 38,674, 537 won in value-added tax (the value-added tax shall be imposed on KRW 24638,197,2981,27.207

(hereinafter “instant disposition”) D.

The Plaintiff appealed and filed an objection against the Defendant on March 17, 2016, but was dismissed on April 25, 2016. Although the Plaintiff filed an appeal with the Tax Tribunal on July 15, 2016, it was dismissed on October 24, 2016.

[Ground of Recognition] Unsatisfy, Gap Nos. 1, 4, 5, 5.