A. On January 10, 201, the Plaintiff registered the business (i) with the trade name “F” (i.e., type of business: wholesale and retail, item of electronic equipment) in the Seogju Tax Office (hereinafter “instant business”). F sells “D” (hereinafter “instant business”) in a multi-stage manner, which is to remove pesticide, heavy metals, and sprinkers from the 2nd floor of Gwangju Northern-gu International Building.

2) On April 12, 201, the Defendant established the J (hereinafter “J”) on April 12, 201 for the purpose of distributing and selling electronic and electronic equipment, etc., and was appointed as the representative director of the J on the same day.

J is a company that sells the above "D" in multi-level manner, and the defendant holds 4,900 shares (shares 49%) out of the total number of shares issued by J 10,000.

B. On April 23, 2011, the Plaintiff entered into a comprehensive transfer and acquisition contract between the Plaintiff and the Defendant for the instant business (hereinafter “instant contract”) with the Defendant, and the main contents thereof are as follows.

The transferee of the comprehensive transfer contract for the business: In case of the comprehensive transfer and acquisition of all rights and obligations concerning the business of the plaintiff in this case, the contract shall be concluded as follows:

Article 2 (Date of Transfer or Acquisition: On April 23, 201, the details of transfer or acquisition under Article 3: Inventory assets, fixed assets, employee succession, total sales amount by balance and period of each passbook, total sales amount, allowances paid, details of advanced maintenance, details of various disbursements, logistics delivery, details of delivery, details of non-delivery for each employee, matters of business progress, accounting (tax administration), table of settlement of accounts, etc.

C. As to the instant business, including the imposition of value-added tax and global income tax on the instant business against the Plaintiff, the director of the tax office having jurisdiction over the North Mineju from January 1, 2011 to the Plaintiff.

6. 30. Value-added tax for the taxable period until 30.