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. C, from February 200, with the trade name “D”, was registered as the place of business in Changwon-si E, Changwon-si, Changwon-si, the place of business, and run a high-speed wholesale and retail business.

The Plaintiff collected the scrap metal with the trade name “B” without registering its business, and sold it to C.

B. From March 13, 2012 to May 11, 2012, the Commissioner of the Busan Regional Tax Office conducted a tax investigation with respect to C, and then C did not receive lawful evidence, such as a tax invoice, even if C 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. On November 1, 2012, the Defendant imposed and collected value-added tax (including additional tax) on the Plaintiff on November 1, 2012, as described in the attached Table 1’s tax base and amount of tax (hereinafter “attached Table”) for the reason that “the Plaintiff did not omit and file a return on the instant sales.”

(hereinafter “instant disposition”) D.

On May 2, 2013, the Plaintiff appealed to the Commissioner of the National Tax Service, but was dismissed on July 23, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 3-1, 2, Eul evidence 1, 2-1 to 8, 6-1, 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) Summary of taxation;

The burden of proof is the defendant who is the tax authority.

The defendant, while conducting a tax investigation against C, calculates the sales of this case on the basis of the statement of C and the documents voluntarily prepared in D.