1. The Defendant’s value-added tax for the second term of December 3, 2011 against the Plaintiff on December 3, 2014 (including additional tax), KRW 163,895,050 (including additional tax), and on December 3, 2011.

1. Details of the disposition;

A. The Plaintiff is a juristic person established in 1987 for the main purpose of selling imported automobiles, and purchased B cars from the Korea Titta Motor Vehicle Co., Ltd. (hereinafter “Korea Land Corporation”) and sold them to customers, and provided vehicle maintenance services.

B. The Plaintiff concluded a vehicle sales contract with a customer and provided sirens, oil expenses, and traffic services to the customer pursuant to the said sales contract, and entered into a contract with a rental car company, gas station, and traffic service company for the provision of the said service and paid the price.

Accordingly, from the above service companies in February 2, 2010 to February 2, 2011, the purchase tax invoice equivalent to the supply value of 410,322,614 won during the taxable period of value-added tax (hereinafter “market 1 tax invoice”) was issued, and the purchase tax invoice on the issues 1 tax invoice was deducted from the output tax amount, and the value-added tax was declared and paid by deducting

C. The Plaintiff entered into a contract to purchase the above land and a newly built building on November 201 with respect to exhibition and maintenance factories that newly build D and three others on the land outside the Seoul-dong, Busan-gu, Busan-si, and the land transaction permission zone, and received a tax invoice amounting to KRW 858,000,000 for supply price from D in the taxable period of the value-added tax for the second taxable period of the value-added tax in 201 (hereinafter “instant tax invoice”), and filed a return and payment of the value-added tax for the second taxable period in 201 by deducting the input tax amount on the two tax invoices from the output tax amount.

On December 3, 2014, the Defendant deemed that the Plaintiff’s reimbursement of rental car, oil expense, and traffic service expense (hereinafter “instant call expense”) related to a business for which value-added tax is not imposed on the Plaintiff, on the ground that it was reimbursed from the Republic of Korea National Saturdays, and that the input tax amount on the first tax invoice is not deducted, and that the Plaintiff did not deduct the input tax amount on the second tax invoice for the second half of 2010.