1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is also a company established on November 19, 1984 for the purpose of slaughter business. 2) The Plaintiff concurrently operates value-added tax exemption business, such as slaughter, processing, and meat sales business (hereinafter “self-Slaughter”) purchased for the purpose of sale, and value-added tax taxable business that provides slaughter processing services (hereinafter “entrusted slaughter business”).

3) From 1st to 2nd 2015, the Plaintiff’s number of raw milk and raw milk slaughtered is as listed below: (b) the Plaintiff’s tax supply price from 1st 2013 to 2nd 2015, and the tax-free supply price are as listed below.

1. Amount of tax-free goods supplied during the taxable period of 2013 1.5,57,724,345 won 1.79% 27,788,286,720 won 28.21% 296,01,065 won 29,609,374,532 won 37.30,537,98.367, 297, 267, 297, 297, 367, 297, 297, 297, 267, 367, 297, 297, 367, 297, 257, 297, 367, 297, 257, 297, 367, 298, 257, 297, 275, 2984, 275

(B) In the event that the value-added tax is reported, the input tax amount (hereinafter “instant input tax amount”) such as fixed assets, welfare costs, repair costs, expendable goods costs, fuel costs, waste disposal costs, electricity charges, etc. corresponding to the common input tax amount, the actual reversion of which cannot be separated.

As to the Plaintiff’s workplace, pursuant to Article 81(1) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 26983, Feb. 17, 2016), the value of supply for the duty-free business generated at the Plaintiff’s workplace as indicated below.