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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On April 21, 2006, the Plaintiff: (a) registered the business under his/her trade name; (b) operated a growing and processing business, etc.; (c) changed the business name on December 19, 2014 to “D”; and (d) discontinued the same business on February 29, 2016.
B. On May 1, 2012, the F Co., Ltd. (hereinafter “F”) (hereinafter “F”) was a corporation operating a business, such as wholesale and retail business of livestock products, as the Plaintiff’s wife H was the representative director. On January 30, 2015, the Plaintiff’s place of business was transferred to “Sinpo E and 1st floor” and closed on February 29, 2016. On February 16, 2012, the F Co., Ltd. (hereinafter “I”) (hereinafter “I”) was a corporation operating the same business, which is a corporation operating the business at the J at the Chungcheongnam-si, Chungcheongnam-si, Busan, as the Plaintiff’s representative director, and closed on February 15, 2016.
C. The Plaintiff’s operation D sold various parts of livestock products in the original meat condition, or supplied them to customers by packaging them after processing, such as spicve treatment, at the workplace. The main products are K and other processed meat.
From August 26, 2015 to November 20, 2015, the Defendant conducted a general aggregate investigation with respect to the Plaintiff, and examined the data on value-added tax in 1 to 2014. As a result, the Plaintiff confirmed that: (a) the Plaintiff omitted value-added tax by reporting the sales of the items subject to value-added tax (such as reliance, etc.); (b) omitted sales (taxable amount: KRW 3907 million; KRW 196 million; KRW 1,96 million); (c) processed sales (taxable amount: KRW 308 million; KRW 106 million; KRW 1067 million); and (d) omitted purchase from F and I (hereinafter referred to as “F, etc.”); and (d) omitted purchase (F: KRW 1,31 million; KRW 87 million; KRW 87 million).
E. On December 1, 2015, the Defendant issued a notice of correction of each value-added tax for the first term of 1 to 2014 (hereinafter “each disposition of this case”) to the Plaintiff, as indicated in the attached disposition list.
F. The plaintiff is therefore entitled.