2. The Defendant’s value-added tax for the second term portion of 2008 against the Plaintiff on October 7, 2013, 276,453.

A. On December 5, 1995, the Plaintiff is a taxable entrepreneur with the establishment of a joint investment by Busan Metropolitan City, the Korea Trade-Investment Promotion Agency, and private enterprises for the efficient implementation of the exhibition conference project. On May 28, 2007, the Plaintiff is a taxable entrepreneur with the establishment of the first exhibition and convention hall, which is an international exhibition facility, on land owned by Busan Metropolitan City located in 1500, Busan High-dong Busan High-dong, Busan High-dong, and holds a domestic and foreign exhibition and exhibition conference.

B. The Plaintiff received subsidies from Busan Metropolitan City and the Ministry of Trade, Industry and Energy (hereinafter referred to as “City subsidies”), and returned subsidies from the Ministry of Trade, Industry and Energy after the settlement of project costs, to Busan Metropolitan City and the Ministry of Trade, Industry and Energy, and filed a value-added tax return after issuing a tax invoice for the exhibition hall rent as the recipient of the Busan Metropolitan City. The remaining subsidies are those not included in the tax base under Article 13(2)4 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter referred to as the “former Act”).

In the event of the holding year, the national subsidy for the expenses of the city in the event of the exhibition year 2008 shall be 100,000,000,000,000 International Energy Industry Complex (ENTH) 450,000,000,000 Busan Health Food and Food EXPO 125,000,000,000,000 Busan International Contac, 48,000,000,0000,000,0000,000,000,000,000,000,000,000,000 for Busan International Trade and Trade EXS 20,000,000,000 for Busan International Trade and Goods Exhibitions in 208,579,38,000,000,0000 for the Republic of Korea, 209,0000,0000 Vietnam