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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.
Reasons
1. The issues of the instant case and the judgment of the court of first instance
A. On January 3, 2014, the key issue of the instant case: (a) the Plaintiff provided shipbuilding-related services to Sungsungte Co., Ltd. (hereinafter “Seongte Co., Ltd”); and (b) received a total of KRW 272,394,00 from Nonparty Company from January 1, 2010 to December 31, 201; (c) on the ground that “the Plaintiff did not return and pay value-added tax by omitting sales even after having received construction payment from Nonparty Company in accordance with the construction contract,” the Defendant issued a corrective notice to the Plaintiff on January 3, 2014, of value-added tax of KRW 16,038,590, value-added tax of KRW 7,737,040, value-added tax of KRW 237,040, value-added tax of KRW 12,200,850, value-added tax of KRW 11,037,970 for the year 2011.
(hereinafter “instant disposition”). The key issue of the instant case is whether the Plaintiff is a worker who provided labor under the direction and supervision of the non-party company, or whether the Plaintiff is a “business entity” under Article 2(1)1 of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter “former Value-Added Tax Act”).
B. The judgment of the court of first instance at the court of first instance, the plaintiff and the non-party company entered into an oral contract that they would take workers in accordance with the amount of work and pay the amount of work to the plaintiff, and then the non-party company would pay the construction price to the plaintiff. The non-party company paid 272,394,000 to the plaintiff from January 1, 201 to December 31, 201. The plaintiff received the construction price from the non-party company as above, and paid the wages to the workers who the company left for the company. In this case, the non-party company did not participate in the payment of the wages to the workers in any way, and the plaintiff and the non-party company drafted a contract for construction each time they pay the construction price to the plaintiff.