1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On June 2005, E, the plaintiff's high-speed village student, was awarded a contract with the Songpa-gu Seoul Metropolitan Government F, "D public parking lot" located in G, "C public parking lot" located in H and 15 lots, and "J public parking lot" located in Songpa-gu Seoul Metropolitan Government I (the trade name of each of the above parking lots shall be the same as the trade name of parking lot for each taxable period of value-added tax; hereinafter the above parking lots shall be referred to as "each of the above parking lots of this case"), and completed the business registration and entered into an entrustment management contract with the Songpa-gu Office, and was in charge of the management of parking lots.

B. From August 31, 2011 to November 4, 2011, the director of the Seoul Regional Tax Office conducted a personal tax integration investigation with the Plaintiff, and conducted business registration by borrowing the Plaintiff’s name while the Plaintiff had been operating each of the instant parking lots, and concluded a contract for parking lot entrustment management with the head of Songpa-gu Office and filed a tax return under the name of the Plaintiff. Around 1.8 billion won (1.6% of the reported return rate), most of the revenue amount of the parking lot, were omitted (the details of the report on sales and omission of sales in the specific E are the same as the details of the omission of sales by parking lot) and notified the Defendant of the result of the investigation.

C. Accordingly, on December 1, 201, the Defendant issued each of the instant dispositions to the Plaintiff.

On February 2, 2012, the Plaintiff appealed to the Tax Tribunal on February 2, 2012, but the decision of dismissal was made on April 25, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4 (including branch numbers for those with additional numbers; hereinafter the same shall apply), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion E lends an amount equivalent to the fees for parking lots (hereinafter “entrusted money”) to be paid from the Plaintiff to the Songpa-gu Office and received the award of each of the instant parking lots.