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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, 2-2, Eul evidence 2-2, and 6-1 through 6, respectively, and the purport of the whole pleadings:
The plaintiff is a person who has collected scrap metal with one ton truck without business registration and supplied it to C with the trade name of "B", and D is a person who runs the wholesale and retail business of the Chang-si, Chang-si E with the trade name of "C" and the business name of the Chang-si, Chang-si E as his/her place of business.
B. From March 13, 2012 to May 11, 2012, the Busan regional tax office conducted a tax investigation with respect to C, 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, and notified the Defendant of the aforementioned findings.
C. On November 1, 2012, the Defendant determined that the Plaintiff failed to omit and report the sales of the instant case, based on the findings of the investigation notified as above, and imposed and collected an assessment and collection notice (including additional tax) on the Plaintiff on November 1, 2012. (hereinafter “instant disposition”).
From January 208 to February 2009, Articles 25 and 26 of the Value-Added Tax Act (amended by Act No. 9268 of Dec. 26, 2008) and Article 74 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 22043 of Feb. 18, 2010) refer to the amount calculated by adding the value-added tax to the supply value.
A) A simplified taxable person whose tax base is less than 48,000,000 won was set as a tax base for the supply proceeds. The tax base of the original value-added tax (original) (original value-added tax (original and original unit hereinafter referred to as “original”) for the taxable period of this case (=22,011,000 (=20,010,000 2,001,000) 660,770 (=6,766,545, 745, 443,200 (=6,76,5456, 676,676,656,655), 655) for the taxable period of this case Oct. 1, 2008