A. From October 7, 2013 to January 27, 2015, the Plaintiff filed an import declaration with the Defendant on the lease of high-speed construction equipment, etc. (hereinafter “instant goods”) as indicated in the following table from WINGSCO and LTD (hereinafter “export company”) in Japan. On March 18, 2015, the Defendant conducted a criminal investigation against the Plaintiff, and determined that the Plaintiff evaded customs duties, etc. by filing a declaration at a price lower than that recognized by the Defendant.

[Attachment: Plaintiff’s import declaration No. 14, 00.2.2. 18, 14.2.2. B. 0, 07 MIN 2.0, 07, 00, 07, 07, 07, 04, 00, 07, 06, 07, 06, 04, 0,000, 06, 20, 07, 06, 1,000, 06, 0,000, 10,000, 10,000, 10,000, 10,000, 10,000,000, 20,00,000,00,00,00,00,00,000,00,000,00,00

B. On July 15, 2015, the Defendant corrected the tax amount of KRW 140,722,250 (tariff 13,85,840, value-added tax amount of KRW 81,510,590, additional tax of KRW 45,715,820, as stated in the separate sheet (hereinafter “instant disposition”) with respect to the Plaintiff on the basis of the difference between the reported amount and the price recognized by the Defendant and the Defendant (hereinafter “instant disposition”).

C. Accordingly, on August 31, 2015, the Plaintiff filed a tax appeal with the Tax Tribunal on January 15, 2016, upon filing an objection with the Defendant. The Tax Tribunal dismissed the Plaintiff’s appeal on December 19, 2016.

[Reasons for Recognition] The facts without dispute or significant facts in this court, Gap evidence Nos. 1 through 12 (including a provisional number; hereinafter the same shall apply), Eul evidence Nos. 1 through 3, and the purport of the whole pleadings.