A. The Plaintiff, as a company importing and selling alcoholic beverages, such as tea, filed an import declaration from January 30, 2008 to December 29, 2010, as shown in attached Tables 1 and 2, and filed a return on the liquor tax, education tax, and value-added tax (hereinafter “principal tax, etc.”) with respect to the Defendant, as well as the Defendant’s respective liquor tax, education tax, and value-added tax.

B. On January 30, 201, the Plaintiff claimed for correction against the Defendant to the effect that (i) the import price of alcoholic beverages, as seen above, should have been the tax base of the liquor tax, etc., and (ii) the Plaintiff reported and paid the liquor tax, etc. as the tax base with the amount added with the “customs duty” as the tax base; (iii) the Plaintiff filed a claim for correction on the grounds that the amount of alcoholic beverages, such as the import declaration number of 41365-08-01,00 won, education tax of 119,18,100 won, value-added tax of 13,10,000 won, value-added tax of 13,000 won, 13,10,800 won, and the Defendant rejected the request for correction on the grounds that the amount of alcoholic beverages imported under Article 20(1)2 of the Enforcement Decree of the Liquor Tax Act should be the amount calculated by adding the customs duty to the relevant alcoholic beverages, 2011.

(hereinafter referred to as “each of the instant dispositions” in entirety.

The Plaintiff dissatisfied with each of the dispositions in this case and filed a request for review with the Board of Audit and Inspection, but was dismissed on January 17, 2013.

[Ground of recognition] Facts without dispute, Gap evidence 1-2, Gap evidence 2, Eul evidence 1-1 and Eul evidence 1-2, the purport of the whole pleadings

2. Attacheds 1 and 2.