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

The Plaintiff refers to the “Tolue” and “M.E.K.)”, a petrochemicals used to dilution solventss between Company B (hereinafter “B”) and China in the taxable period from 2014 to 2015, and between Company B (hereinafter “C”) and Company D (hereinafter “D”).

After making a transaction (hereinafter referred to as "transaction"), the relevant tax invoice was issued or issued.

The Seoul Regional Tax Office, from September 26, 2016 to October 30, 2016, conducted a tax investigation on B and the Plaintiff, etc., and notified the Defendant of taxation data by deeming that B and their related parties distributed profits to a related corporation or that they traded the Plaintiff, etc. to unfold the transaction performance of the Plaintiff, etc.

Accordingly, on January 2, 2017, the Defendant reflects the difference between the output tax amount initially reported and the input tax amount of the first half-year value-added tax in 2014 against the Plaintiff on the ground that the tax invoice issued or issued by the Plaintiff in relation to the transaction (hereinafter “instant tax invoice”) was the processed tax invoice, and the difference between the output tax amount initially reported and the input tax amount.

(hereinafter the same shall apply)

(12,058,246 won, value-added tax for the second term of 2014 (including additional tax for failure to perform tax invoices 79,226,163 won), value-added tax for the first term of 2015 (including additional tax for failure to perform tax invoices 82,305,200 won), and value-added tax for the second term of 2015 (including additional tax for failure to perform tax invoices 28,116,420 won for the second term of 2015 (including additional tax for failure to perform tax invoices 28,206,906), respectively, were corrected and notified (hereinafter “instant disposition”).

On April 3, 2017, the Plaintiff appealed to the Tax Tribunal, but was dismissed on November 28, 2017.

[Ground of recognition] A.