1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why the court should explain this case, such as the acceptance of the judgment of the court of first instance, are as follows: (a) the reasoning of the judgment of the court of first instance (including attached Form 2, and hereinafter referred to as "3. conclusion") is the same as the reasoning of the judgment of the court of first instance (including attached Form 2, but hereinafter referred to as "the exclusion of the judgment of 3.. conclusion"), and (b) it is citing

2. Additional determination

A. The Plaintiff’s assertion 1) The issue of whether the instant settlement money transaction is subject to value-added tax is determined at the point of September 12, 2016 after the National Tax Service’s interpretation of statutes and consultation on tax standards. As such, the instant disposition imposing value-added tax on the transaction during the previous period is unlawful in violation of the principle of retroactive taxation prohibition. 2) Even if the Plaintiff is obligated to report and pay value-added tax on the instant settlement money transaction, even if the Plaintiff’s tax investigation on the “C” and “B” as the Plaintiff’s telegraph, the Defendant did not point out any value-added tax on the previous transaction similar to the instant settlement money transaction, which was trusted that the instant settlement money transaction is not subject to value-added tax, and thus, the Plaintiff did not report and pay value-added tax on the trust that the instant settlement money transaction is not subject to value-added tax. Accordingly, the Plaintiff’s failure to return and pay value-added tax on the grounds that there are justifiable grounds for the Plaintiff’s failure to perform

B. 1) The principle of retroactive taxation prohibition is not applicable to the facts of taxation requirements which are closed prior to the occurrence of its validity, in the event of the enactment or amendment of a tax statute, or the amendment of a statutory interpretation or guidelines by a tax authority, etc. (see, e.g., Supreme Court Decision 2001Du403, Sept. 5, 2003). The instant disposition is in accordance with the Value-Added Tax Act and subordinate statutes applicable at the time of its establishment.