1. The plaintiff's claim is dismissed.

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

Details of the disposition

From March 15, 2016, the Plaintiff is operating a restaurant (hereinafter “instant restaurant”) with the trade name of “C” in 102 square meters (area 63.68 square meters) of the building B in the Gu Government-si from March 15, 2016.

On January 25, 2017, the Plaintiff reported the value-added tax to the Defendant as a simplified taxable person for the first and second taxable periods in 2016.

On September 1, 2017, the Defendant rendered a decision of correction that imposes each value-added tax of KRW 2,253,590 and value-added tax of KRW 4,614,640 in 2016 (hereinafter “instant disposition”) on the grounds that “the value-added tax is confirmed and notified as having been reported after registration as a simplified taxable business entity” in an area excluded from simplified taxation.

[Grounds for recognition] A without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 through 4 (including each number), and the plaintiff's assertion as to the legitimacy of the disposition of this case as a whole purport of the argument as to the validity of the disposition of this case, the plaintiff's assertion that the defendant accepted an application for simplified business registration, issued a simplified business registration certificate, and trusted it and filed a simplified business registration certificate, and the disposition of this case imposing value-added tax by deeming the plaintiff as a general taxable person is illegal.

It is as shown in the attached Form of the relevant statutes.

Judgment

In general, as a requirement for the application of the principle of good faith and the principle of protecting trust to the acts of tax authorities in tax and law relations, first, the tax authorities should express the public opinion that is the subject of trust to taxpayers, second, the taxpayer should not be responsible for the reliance on the legitimacy of the expression of opinion by the tax authorities, third, the taxpayer should trust the name of the opinion and conduct what is it, and fourth, the tax authorities should make a disposition contrary to the above opinion list, thereby infringing the taxpayer's interest.