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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
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 7-1 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 same trade name as of April 10, 2012, 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 as of April 10, 2012.
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 1, 2008 to February 2, 2011. Among them, the value of scrap metal supplied by the Plaintiff is KRW 1,01,096,191 (hereinafter “instant sales”), and notified the Defendant of the aforementioned findings.
C. On October 9, 2012, the Defendant determined that the Plaintiff failed to file a return on the omission of the sales of the instant case on the grounds of the findings of the investigation notified as above, and imposed and collected the value-added tax (including the additional tax) on the Plaintiff as indicated below (hereinafter “instant disposition”).
Tax base for the taxable period (won) 1,75,787,35 30,920,990, 101,230,2361,247,709, 2009, 81,084,040, 12,927,2207, 2010, 12210, 22718,2276, 060, 2010, 2010, 2009 81,084,040, 12,927, 276, 2060, 131,273, 7273, 72719, 491, 5201, 205, 2015, 2015, 206, 3619, 205, 2015, 2005, 2015, 201636, 296
E. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on May 3, 2013, but the Commissioner of the National Tax Service dismissed the said request on July 16, 2013.
2. Whether the instant disposition is lawful
A. The plaintiff's assertion.