1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On December 13, 2013, the Plaintiff entered into an agency contract with B Co., Ltd. (hereinafter “instant mobile communications company”) on the attracting, managing, and entrusting contractual services with subscribers provided by the said company, and purchasing and selling mobile communications devices from the instant mobile communications company (hereinafter “terminal”) to sell them again, and closed the mobile communications agency business on January 18, 2016.

B. According to the above agency contract, the Plaintiff purchased the sales device from the instant mobile communications company to the customers, and sold the device in installments to the customers who became the subscribers of the instant mobile communications company, and recovered the installment sales price of the said device in lump sum by transferring the installment payment claim to the instant mobile communications company and receiving the transfer price.

C. Meanwhile, the Plaintiff received attracting fees and management fees from the instant mobile communications company in return for attracting and managing the subscribers, and the Plaintiff received sales incentives to promote attracting the subscribers in addition to the above fees.

Accordingly, from 2013 to 2015, the Plaintiff received sales incentives of KRW 14,906,075,876 in total from the instant mobile communications company, and provided the same to the customer by means of paying the sales incentives on behalf of the customer who became the subscriber.

However, at the time of the Plaintiff’s declaration of value-added tax from 2013 to 1, 2015, with respect to the transaction price that is transferred to the instant mobile communications company, the Plaintiff transferred the installment claim to the instant mobile communications company, and the Plaintiff paid for the communications cost or paid in cash, etc. from the price received from the instant mobile communications company.