1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff provided shipbuilding-related services at Sung Magte Co., Ltd. which manufactures vessel parts and steel structure (hereinafter “Nonindicted Company”) and received 272,394,000 in total from January 1, 201 to December 31, 201 from Nonparty Company.

B. On January 3, 2014, the Defendant issued a revised notice of KRW 11,037,970, value-added tax for the first term of January 3, 2010 to the Plaintiff, KRW 7,737,040, value-added tax for the second term of February 2010, KRW 12,200,850, value-added tax for the first term of January 201, and KRW 11,037,970 for the second term of February 201, on the ground that the Plaintiff did not return and pay value-added tax after having received the construction payment under the construction contract from the non-party company.

(hereinafter referred to as “instant disposition”). C.

On March 1, 2014, the Plaintiff filed a request for an inquiry with the Tax Tribunal on the grounds that it was dissatisfied with the instant disposition, but the said Tribunal rejected the request on October 6, 2014.

[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 3, the purport of the whole pleadings

2. The legality of disposition.

A. The plaintiff's assertion was merely a worker who provides labor under the direction and supervision of the non-party company. However, as a promotion of convenience, the wage of the same worker was received in a lump sum, and thus, it is unlawful to consider the plaintiff as a business operator and make the disposition in this case even if the above income can fall under other income under the Income Tax Act.

B. It is as stated in the attached Form of the relevant statutes.

C. Fact-finding 1) The Plaintiff and the non-party company entered into an oral contract that they would take workers in accordance with the work volume and make them to pay the work amount to the Plaintiff, and the non-party company paid the Plaintiff a sum of 272,394,000 from January 1, 201 to December 31, 201. The Plaintiff paid the Plaintiff a sum of 272,394,000 from the non-party company as above.