1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. While the Plaintiff did not make business registration from around 2008 to around 2010, the Plaintiff purchased gold and silver, etc. in a local apartment complex, etc., and sold gold and silver, etc. to E located in Jongno-gu Seoul Metropolitan Government E (hereinafter collectively referred to as “the instant transaction partner”).

B. Around December 2011, the director of the final tax office confirmed the fact that the value of the gold and silver water supplied by the Plaintiff was 258,183,000 won in the case of C, and 742,432,000 won in the case of E (hereinafter “the sales of this case”), and notified the Defendant of the result of the investigation.

C. On May 8, 2013, the Defendant determined that the Plaintiff did not report the sales of this case without registering its business, based on the above findings of the investigation, and imposed and collected value-added tax and global income tax (including additional tax), as indicated below, on the Plaintiff’s total tax base, on May 8, 2013.

(2) The tax base of the E-based global income tax, 208, 200, 364, 364, 360, 5064, 360, 5064, 360, 3664, 360, 507, 4067, 407, 200, 300, 500, 500, 500, 500, 500, 500, 507, 205, 207, 207, 2064, 2064, 50, 50, 207, 207, 2064, 207, 207, 2006, 6406, 3606, 207, 2005, 500,000, 506, 306, 2009

D. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on October 22, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 2 (including the relevant branch numbers), the purport of the whole pleadings

2. The instant disposition is made.