1. The plaintiff's claim is dismissed.

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

1. The following facts of the disposition may be acknowledged by comprehensively taking account of the respective descriptions of Gap evidence 3-1, 2, Eul evidence 2-2 and 6-1 to 8 and the whole purport of pleadings:

The Plaintiff is a person who registered the business of the scrap metal sales business in the above trade name on July 1, 2008, and D is a person who runs the scrap metal retail business in the Chang-si, Chang-si, Chang-si E with the trade name of "C" and registered the business in the trade name of "C".

B. The Busan regional tax office conducted a tax investigation with respect to C from March 13, 2012 to May 11, 2012, and as a result, C did not receive a tax invoice even if it was supplied with scrap metal equivalent to KRW 31,394,093,960 on the collection of scrap metal during the value-added tax period from January 2, 2008 to February 2, 2011, and among them, notified the Defendant of the result of the said investigation.

C. On November 1, 2012, based on the result of the investigation notified as above, the Defendant determined that the Plaintiff failed to file a return with the Defendant by omitting the difference between the sales amount already reported and the sales amount as indicated in the following table, and imposed and collected the value-added tax (including the additional tax) thereon (hereinafter “instant disposition”).

The sales revenue (1) of this case in the taxable period of 208, 300, 207, 394, 200, 200, 200, 200, 121,85, 345, 345, 121,85, 345, 264, 909 7,200, 264, 909, 264, 909, 367, 207, 394, 200, 200, 200, 450, 200, 200, 454, 00, 004, 004, 004, 0044, 6204, 6206, 6368, 206, 205, 208, 2004, 6368, 20646, 2067