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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 taking into account the following facts: Gap evidence 1-1-6, Gap evidence 3-1-2, Eul evidence 3-1-6, Eul evidence 3-1-6 and the whole purport of the pleadings:
The Plaintiff is a person who registered the business of the scrap metal sales business under the above trade name on May 23, 2012 when he/she collected the scrap metal with one ton truck without registration of business and supplied it to C with the trade name "B", and D is a person who runs the scrap metal retail business with the name of "C" and the name of "C" and the name of "C" as the place of business in Changwon-si, Changwon-si E.
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. Among them, the amount of scrap metal supplied by the Plaintiff is the total amount of KRW 1,34,137,136 (hereinafter “instant sales”), and notified the Defendant of the aforementioned findings.
C. On November 3, 2012, the Defendant determined that the Plaintiff failed to file a return by omitting KRW 1,221,939,998, which is part of the sales of this case, on the basis of the findings of the investigation notified as above, and imposed and collected the value-added tax (including the additional tax) on the sum of the above amounts as indicated below as the total tax base (hereinafter “instant disposition”).
Tax base for the taxable period (original value-added) of 102,942,727 18,196,270,270 2,259,566,3634,458,5209 218,980,90,909 35,109,109, 236,81836,567,5202,230,236,567,5202,230, 2008, 2009 218,90,909, 35,109, 200, 2001, 236,567, 230,711,818, 3463, 7208, 209, 297, 397, 97, 97, 97, 2009
D. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on May 13, 2013, and the Commissioner of the National Tax Service dismissed the said request for examination on July 16, 2013.
2. The instant disposition is made.