1. The defendant shall pay 295,852,230 won to each of the plaintiffs and 15% per annum from July 5, 2016 to the day of complete payment.

1. Basic facts

A. The Plaintiff Company A (hereinafter “Plaintiff Company”) is a company that runs the incineration business, oil refining business, and waste oil recycling business, and Plaintiff B is the representative director of the Plaintiff Company.

B. Purchase tax invoices received by the Plaintiff Company from C in the taxable period of value-added tax from 2011 to 2012 are issued without real transactions. ② Purchase tax invoices received by the Plaintiff Company from E Company F in purchasing waste oil in the taxable period of value-added tax from 2010 to 1, 2011 are false tax invoices. ③ Purchase tax invoices received by the Plaintiff Company from E in the taxable period of value-added tax from 2011 to 2012 are false tax invoices. ③ The Plaintiff Company omitted the Plaintiff Company’s income amount of KRW 505,730,427 from 2012 to 2013; ③ the Plaintiff Company’s income amount of KRW 406,585,427 from 2012 to 305,406,584,581,205,50,570,570,581,200,570,581,529,200

C. In addition, around November 2013, the instant disposition authority notified the Plaintiffs that the amount equivalent to fines of KRW 363,270,840, respectively, should be paid pursuant to Article 15(1) of the Procedure for the Punishment of Tax Evaders Act due to tax evasion and violation of the duty to receive tax invoices (hereinafter “instant disposition”). The Plaintiffs paid the amount equivalent to fines pursuant to the instant disposition by December 13, 2013.

On February 26, 2014, the Plaintiffs filed an appeal with the Tax Tribunal on the disposition of imposition of corporate tax, etc., notification of change in income amount, and notification of this case. On June 25, 2015, the Tax Tribunal rendered a decision as follows.

The instant disposition agency on December 2013.