1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. Details of the disposition;

A. B, from February 200, with the trade name of “C”, was registered as the place of business in Changwon-si, Changwon-si G as the location of the place of business, and run a high iron wholesale and retail business.

The Plaintiff collected scrap metal in the name of “D” and sold it to B.

B. From March 13, 2012 to May 11, 2012, the Commissioner of the Busan Regional Tax Office conducted a tax investigation with respect to B, and the head of the Busan Regional Tax Office did not receive legitimate evidence, such as a tax invoice, even though B was supplied with scrap metal equivalent to KRW 31,394,093,960 from the collection of scrap metal in the taxable period from the first to second period of the Value-Added Tax in 2008, and then notified the Defendant thereof.

C. After undergoing the Plaintiff’s hearing, the Defendant finally confirmed that the scrap metal value supplied to B was KRW 1,352,945,370 (hereinafter “the instant sales sales”). On April 5, 2013, the Defendant imposed and collected value-added tax (including additional tax) on the Plaintiff, as described in the tax base and tax amount column by taxable period in attached Table 1 (hereinafter “attached sheet”) on the ground that “the Plaintiff did not omit and file a return on the instant sales.”

(hereinafter “instant disposition”) D.

On July 1, 2013, the Plaintiff appealed to the Commissioner of the National Tax Service, but was dismissed on October 18, 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1 through 8, 2, 3-1, 2, Eul evidence 1-1 to 8, 5, and the purport of the whole pleadings

2. The Plaintiff’s instant disposition is unlawful for the following reasons.

The plaintiff is a person who maintains his/her livelihood by selling scrap metal without his/her place of business or human facilities and is not a business operator under the Value-Added Tax Act.

B. The Commissioner of Busan Regional Tax Office shall seize all the measurement certificates kept by B as a result of the tax investigation and take the disposition of this case.