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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 3-1, 2, Eul evidence 1, 5-1, 5-1, 5-2, and the whole purport of the pleadings:
The Plaintiff is a person who has collected scrap metal with one ton truck without registration of business and supplied it to C under the name of “B”, and D is a person who runs a wholesale and retail business with the name of “C” and the name of “C” and the name of “C” and whose place of business is Chang-si Msan-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 1, 2008 to February 2, 2011. Among them, the Busan regional tax office did not receive a tax invoice; among them, the value of scrap metal supplied by the Plaintiff as total KRW 381,406,355 (hereinafter “instant sales”); and notified the Defendant of the result of the said investigation.
C. On September 10, 2012, the Defendant determined that the Plaintiff failed to file a return, which is part of the sales of this case, based on the results of the investigation notified as above, and imposed and collected the value-added tax (including the additional tax) on the Plaintiff on September 10, 2012 by treating the amount as indicated below as the total tax base (hereinafter “instant disposition”).
Tax base for the taxable period (won) 26,595,614,622, 201, 42,070, 375, 372, 374, 374 26,931, 1984, 568, 3368, 3636 26,595,614,222,592, 28,641, 2010, 28,5704, 391, 246, 391, 372, 46, 178, 066, 826, 2038, 209, 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 3, 2013, and the Commissioner of the National Tax Service dismissed the said request for examination on July 26, 2013.
2. Whether the instant disposition is lawful
A. The plaintiff's assertion 1.