1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On January 2012, the Defendant conducted a value-added tax investigation on D’s “D” located in Seocho-gu Seoul Special Metropolitan City (hereinafter “instant business establishment”) where the Plaintiff’s mother is registered as a business operator under the name of Nonparty B, who is the mother of the Plaintiff.

B. As a result of the above investigation, the Defendant confirmed that the Plaintiff is a business operator of the instant business establishment, and imposed the Plaintiff the value-added tax of KRW 12,741,610 on January 20, 2012 on the basis of the receipts and sales account books kept in the instant business establishment, and imposed the Plaintiff the value-added tax of KRW 12,741,61,610 on April 2, 2012, and on April 2, 2012, value-added tax of KRW 9,339,740 on KRW 10,07, KRW 10,074,60 on global income of KRW 208, KRW 10,31,200, KRW 10,500 on global income of KRW 10,500 on global income of KRW 10,504, KRW 206, KRW 2086, KRW 2086, KRW 2086, KRW 2016.

C. On January 20, 2012, the Plaintiff dissatisfied with the instant disposition, filed a request with the Tax Tribunal for a trial on June 15, 2012 following an objection on the imposition of value-added tax for the second period on January 20, 206, and filed a request for a trial on April 15, 2012. As to each disposition on April 2, 2012, the Plaintiff filed a request with the Tax Tribunal for a trial on June 15, 2012, but was entirely dismissed on September 28, 2012.

On the other hand, on May 6, 2013, the Defendant confirmed that part of the sales subject to the instant disposition is the transaction of the exempt items under the Value-Added Tax Act. On the other hand, in 207, 42,540 of the value-added tax for the first year of 2007, 58,780 of the value-added tax for the second year of 2008, 12,220 of the value-added tax for the second year of 2008, 40,270 of the value-added tax for the first year of 209, 50 of the value-added tax for the second year of 209, 50 of the value-added tax for the second year of 209, and 67,550 of the value-added tax for the first year of

[Ground of recognition] dispute.