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A. On November 16, 2017, the Defendant received a request for accusation against the Plaintiff, etc. with respect to the investigation of the case in 2017-type and 894777 from the chief public prosecutor of the Incheon District Public Prosecutor’s Office, and conducted an individual integrated investigation against the Plaintiff from December 19, 2017 to March 28, 2018.

B. As a result of the above tax investigation, from July 14, 2014 to September 30, 2016, the Defendant: (a) determined that the Plaintiff was unfairly refunded value-added tax by borrowing the name of himself/herself or his/her father, relative, etc. and operating the used vehicle export business (hereinafter “instant business”); (b) reporting the purchase amount of KRW 4,952,710,000 in excess of the purchase amount at the time of reporting value-added tax; and (c) notified the Plaintiff of each global income tax, personal local income tax, and value-added tax listed in [Attachment Table 1] to 1 to 35, and each of the value-added tax listed in [Attachment Table 36 to 38, on November 6, 2018.

(Business Name-Related Business Name-Related A (C) A (Plaintiff) 2 (C) on July 14, 2014, 2014 (E) D (E) F’s father on September 23, 2014 (E) G (H) I-dong on October 27, 2014 (E August 31, 2016) J (K) 6. 23, 2016. 6. 16. 6. 30 G on September 23, 2014 (N on September 30, 2016) M (N on September 30, 2016) G (P) G (E on March 30, 2015, 16. 6. 16. 6. 16. 16. 20 GM (No. 36. 16. 20)

C. The Plaintiff was dissatisfied with each disposition of imposition of global income tax and value-added tax listed in the table Nos. 1, 3, 5, and 35 attached Table 1 and filed an appeal with the Tax Tribunal on May 16, 2018, but was dismissed on September 3, 2018.

The defendant's imposition of value-added tax on the part concerning an excessive amount of value-added tax, which was made from June 1, 2016 to September 30, 2016, among the above imposition dispositions, shall be the value-added tax 1,160.