1. Value-added tax imposed on the Plaintiff on March 2, 2015 by the Defendant on February 6, 2010, KRW 6,528,160, and KRW 116,375 for January 2, 201.

1. Details of the disposition;

A. On February 15, 1997, the Plaintiff opened a business, from around July 1, 2008, to the present day, and purchased scrap metal from the purchaser (hereinafter “the purchaser of this case”) as indicated in the following table, and received each tax invoice of KRW 4,03,651,00 (hereinafter “the instant tax invoice”) in total over 134 times, and filed a return by deducting the purchase amount under the instant tax invoice from the output tax amount at the time of the return of value-added tax for each business year.

- A - The supply price for the purchase of tax invoices for the second period (business year) 137,323,00 won B B 1,686,62,740 won B 1, 2011 and B 1,27,113,750 won C head office Co., Ltd. of the second period 2, 2012, 21492,947,650 won C branch office Co., Ltd. of the second period of 2, 2012 to 742,08,538,650 won for the second period of 2,2012 to 74,08,650 won for the second period of 2,378,925,00 won for the second period of 2,2013 D 1402,139,534,305 won for the second period of 2,534,305 won for the second period of 2013

B. From November 11, 2014 to January 30, 2015, the Defendant: (a) deemed that the Plaintiff received the instant tax invoice from the instant purchaser without real transactions; (b) denied the Plaintiff’s input tax deduction on the instant tax invoice; and (c) applied the penalty tax for receiving evidentiary documents to the Plaintiff on March 2, 2015; (d) KRW 7,647,850 on February 2, 2010, KRW 136,975,330 on January 2, 2011, KRW 5,257,210 on February 2, 2011, KRW 268,745,280 on February 2, 2012, KRW 207, KRW 368,745,280 on December 36, 2013, KRW 2036, KRW 136136, KRW 2014 on May 26, 20136,20136.

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on May 27, 2015, and the Tax Tribunal on May 27, 2015.