1. Basic facts

A. 1) Party A is a company mainly engaged in the development, sale, and distribution of mobile tax base, G ( currently the representative director of the Plaintiff) who is a son of F, who is the Chairperson of D Group E, as a company with the aim of developing, selling, and distributing mobile tax base.

(i) this corporation was the actual inspection of the corporation, and by up to 2012, the only H mobile SP Partners program (I) in the Republic of Korea is almost the only H mobile set;

I. The system is to certify that the design and quality of H mobile phones developed by small and medium enterprises passed the reliability test established by H.

As a certification company, he/she has the right to manufacture and sell the mobile phone royalty in fact exclusively with H's certification.

2) J Co., Ltd. (hereinafter “J”)

(3) On the other hand, A was merged with the Plaintiff on December 15, 2015 during the instant lawsuit, and the Plaintiff took over the litigation procedure. In addition, A was merged with the Plaintiff on December 15, 2015.

B. A business entity of A requested the J to cancel sales in the form of returning processed tax invoices in order to increase their annual sales around 2012. (2) However, at the time, J issued a processing tax invoice to A on behalf of the J because it did not have much sales volume. Accordingly, on December 31, 2012, the Defendant issued two copies of the tax invoice stating that “A sells supply price of KRW 251,180,008 (value-added Tax 25,118,000) and supply price of KRW 70,149,312 (value-added Tax 7,014,932) to the Defendant” (hereinafter “instant tax invoice”).

3 A, around the second quarter of 2013, issued a Masp tax invoice with the content that revokes the issuance of the instant tax invoice to the Defendant.

C. A disposition of imposition, such as additional tax, due to the issuance of the instant tax invoice.