1. The plaintiff's claim is dismissed.

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

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 6-1 to 8 and the whole purport of pleadings:

On November 1, 2003, the Plaintiff registered his/her business with the trade name “B,” and registered his/her window C as a place of business at Changwon-si, thereby engaging in the scrap metal sales business until December 11, 2012. D is a person who runs the scrap metal wholesale sales business with the trade name “E” and registered his/her business name “E” and registered his/her business name “F as a place of business.”

B. The Busan regional tax office conducted a tax investigation on E from March 13, 2012 to May 11, 2012, and as a result, the Busan regional tax office did not receive a tax invoice even if E was supplied with scrap metal equivalent to KRW 31,394,093,960 from 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 totaling KRW 376,218,364 (hereinafter “instant sales”), and notified the Defendant of the result of the said investigation.

C. On January 1, 2013, the Defendant determined that the Plaintiff failed to omit and file a return on the sales of the instant case on the grounds of the findings of the investigation notified as above, and imposed and collected an imposition and collection notice on the Plaintiff on the value-added tax (including additional tax) on the Plaintiff (hereinafter “instant disposition”).

Tax base value-added tax in the taxable period ( won, won, and unit value-added tax) on January 1, 2008 11,474,909 1,795,810,810 2,57,634,008 8,701,580 30,909 30,908,909 4,328,170,170 2009 30,908,909 4,328,170 61,582,8648,8648,289,050 22,43,61,645,505,635,6368,47,47,96365,47,209 207,47,467,57,96365,47,6365,207,205

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 16, 2013.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1 defendant is the plaintiff.