1. Personal local income tax indicated in [Attachment 1. Table 31 and 32] among the lawsuits against the Plaintiff’s head of the government office.

1. Details of the disposition;

A. On November 16, 2017, the chief prosecutor of the Incheon District Prosecutors’ Office requested the director of the Incheon District Prosecutors’ Office to file an accusation against the Plaintiff on the grounds of the evasion of value-added tax.

B. The head of the Namcheon District Tax Office conducted a tax investigation on the Plaintiff. From March 17, 2014 to September 30, 2016, the Plaintiff filed a complaint against the Plaintiff as a violation of the Punishment of Tax Evaders Act, on the ground that the Plaintiff registered the business under his/her name and reported the purchase price of used cars more than that of the actual purchase price, and received a refund of value-added tax, etc., on the following grounds:

The nominal name business registration number of the business operator who is the nominal owner of the business registration number discontinues B C A training D on March 17, 2014 on September 22, 2015, 2015, the date of business opening the business place B C A Incheon training D on May 11, 2015, and on September 24, 2015, HI J Incheon training D on October 12, 2014, 2014, August 31, 2016, the date of business opening the business place, the business registration number of which is the business owner, discontinues D on August 15, 2016, the date of business opening the business, and the date of Incheon training D on September 31, 2014, Incheon training D on October 20, 2015, Incheon Training D on September 31, 2014, Incheon training D on October 25, 2014, Incheon Training D on 15, 2015.

On February 6, 2018 with respect to the foregoing unfair refund of value-added tax, the Plaintiff, and the head of the Namcheon District Tax Office, as described in the table 1 from Nos. 1 to 28 in attached Table 2014, notified each of the total value-added tax amounting to KRW 633,948,630 (including each additional tax) in total, as stated in the table 1 to 2016. The head of the Defendant’s Government Tax Office corrected and notified each of the correction and notification of the total of KRW 19,218,060 (including each additional tax) in the table 29,30 in the same table as stated in the table 29,30.

(hereinafter collectively referred to as “instant disposition.” On the same day, the head of the Defendant’s Government Tax Office issued to the Plaintiff a notice of tax payment of KRW 2,039,230 (including additional tax) in total amount of individual local income tax on each global income tax accrued in 2014 and 2015, as shown in 31,32 No. 1. Table 1.

The Plaintiff is dissatisfied with the instant disposition and filed an objection to the Tax Tribunal on October 12, 2018.