1. The Defendant’s value-added tax amounting to the Plaintiff on March 14, 2016 KRW 45,869,875, and global income tax accrued to the Plaintiff in 2011.

1. Details of the disposition;

A. The Plaintiff is a person who is engaged in the wholesale business related to non-ferrous metals with the trade name from Kimhae-si B.

The supply value (won) of Hn beam 96,106,440,610,644 F. 21 October 25, 2011, the supply value of which is 23,450,000,345,000 of steel scrap and steel scrap other than steel scrap on October 30, 201, and 20,000,000,000 other than steel scrap and steel scrap on November 25, 2011, and 20,00,00,000,000,000,000,000,000,000,000,000,000,000,000,00,000,000,000,000,000,000,064,664,269,64,269,664,666,69, etc.

B. From August 201 to November 201, 201, the Plaintiff received 5 copies of the tax invoice (hereinafter “instant tax invoice”) from E (the representative: F) located in Haan-gun, Haan-do, Haan-do, Haan-do, with the content of purchasing the sn beam light iron, etc. from E (hereinafter “the instant tax invoice”); and the details are as listed below).

C. After conducting a tax investigation with respect to E from July 2, 2015 to November 15, 2015, the director of the tax office discovered the fact that E issued a processed tax invoice without real transaction during the period from July 1 to December 2, 2009.

On March 14, 2016, the Defendant notified the Plaintiff of the results of the investigation as E in data, and notified the Plaintiff of the rectification of KRW 4,476,420 of the global income tax (additional tax on lack of evidence) accrued for the year 2011, the value-added tax No. 25,869,875, and the global income tax (additional tax on lack of evidence) accrued for the year 201, by deeming the instant tax invoice as a different tax invoice by the supplier.

(hereinafter “instant disposition”) e.

On June 3, 2016, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal, but was dismissed on October 20, 2016.

F. F’s father G was charged with violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) by Busan District Court 2016Kahap466 on the charge that: (a) even if the actual operator of E did not actually supply the scrap metal from July 27, 2009 to January 22, 2015, he/she issued a false tax invoice and submitted it to the tax office; and (b) the said court is guilty on December 16, 2016.