1. The plaintiff's claim is dismissed.

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

Details of the disposition

The Plaintiff is an individual entrepreneur who engages in wholesale and retail business of construction equipment under the trade name “B” from June 26, 2012 to March 31, 2016.

On August 8, 2016, the Defendant sold heavy equipment machinery (hereinafter “instant machinery”) to a limited liability company C (hereinafter “C”), which is a machine that makes the main crusher influor with the crusa or a large straw. The Defendant received payment of KRW 280 million for the supply on April 15, 2013 (the supply price of KRW 254,545,454), but deemed the omission in the value-added tax return, and notified the Plaintiff of the correction and notification of value-added tax amount of KRW 36,293,080 (including additional tax) for the first period of January 2013.

(hereinafter “instant disposition”). On August 30, 2016, the Plaintiff filed an appeal with the Tax Tribunal on August 30, 2016, but was dismissed on December 9, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, Eul evidence Nos. 1 and 3 (including above numbers), and the purport of the premise for pleading as to the legitimacy of the disposition of this case, the purport of the premise for pleading, is that the plaintiff was paid KRW 5 million from D, which is the introduction of transaction concerning the machinery of this case between D (hereinafter "D") and C, and is not a supplier again sold to C after purchasing the machinery of this case from D.

Facts of recognition

D on March 27, 2013, the conclusion of the sales contract for the instant machinery and the issuance of tax invoices, there is a sales contract for construction machinery (hereinafter referred to as “(i) or (ii) where D sells the instant machinery on March 27, 2013, KRW 310 million (excluding value-added tax, the intermediate payment of KRW 50 million up to March 27, 2013, and the intermediate payment of KRW 50 million up to March 27, 2013, until March 29, 2013, and the remainder of KRW 190 million up to April 2013) (hereinafter referred to as “contract”) and (i) the contract was written by F.

D shall issue a tax invoice to E on June 26, 2013, and (1) pay 31 million won of value-added tax under the contract.