1. The Defendant’s value-added tax, value-added tax, second term portion 1,332,040 for the year 2006, and first term portion for the year 2007 30,106 for the Plaintiff on November 12, 201.

1. Details of the disposition;

A. The director of the Busan Regional Tax Office confirmed that, as a result of conducting a tax investigation with respect to Nobable Construction Co., Ltd. (hereinafter “Nobable Construction”) from December 6, 2010 to March 17, 201, the construction of Nobable Construction was repeatedly remitted to the Plaintiff’s account (hereinafter “instant account”) during the taxable period from No. 2006 to No. 209, and notified the Defendant of the foregoing taxation data.

B. The Defendant: (a) deemed that the Plaintiff did not file a value-added tax return on the supply of goods or services to Sable Construction during the pertinent taxable period; (b) on November 12, 201, the Defendant imposed value-added tax amounting to KRW 157,595,870 for the total amount from the second period to the second period from 2006 to 2009, as stated in the Plaintiff’s claim.

(hereinafter “instant disposition”). C.

The plaintiff appealed and filed an appeal on March 15, 2013, but the claim was dismissed on October 22, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2 (including branch numbers if there are branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 2 and 3, and the purport of the whole pleadings / [founded Acts and subordinate statutes] The meaning of terms used in this Act is as follows:

3. The term "enterprisers" means any person who supplies goods or services independently for business, regardless of whether the business aims to make profit;

Article 4 (Taxable Objects) Value-added Tax shall be levied on the following transactions:

1. Supply of goods or services by an entrepreneur;

2. Whether the instant disposition is lawful

A. The actual business owner of B construction without any registration that provided services to the Plaintiff’s assertion Nobable Construction is C, and only the Plaintiff lent the passbook to enable C to use the Plaintiff’s account in the Plaintiff’s name.

Therefore, each value-added tax of this case should be imposed on C under the principle of substantial taxation.

B. Article 14(1) of the Framework Act on National Taxes provides that "tax shall be imposed."