1. The Defendant stated “amount imposed” as stated in the attached Table 1 List against the Plaintiff respectively.

1. Details of the disposition;

A. The Plaintiff is a company that acquired a license for import alcoholic beverage wholesale business, and runs an imported alcoholic beverage wholesale business in Daegu-gu B on August 14, 1990.

B. On November 2013, the director of the Daegu District Tax Office conducted a non-regular investigation on the Plaintiff’s “C main office”, which is the business partner, and confirmed that the said main office purchased both main office from the Plaintiff as non-data and deposited the liquor amount into the bank account under the name of D, which is the Plaintiff’s employee. (ii) The director of the Daegu District Tax Office selected the Plaintiff as the person subject to investigation from March 13, 2014 to May 22, 2014, and conducted a alcohol distribution tracking investigation on the Plaintiff for the second taxable period from March 13 to May 22, 2014.

3) The director of Daegu Regional Tax Office may issue sales tax invoices to the Plaintiff’s customer and 19 bank accounts among the 27 bank accounts under the name of the Plaintiff’s shareholder E, employee D, etc. (hereinafter collectively referred to as “each of the instant accounts”).

(C) On July 1, 2014, the Defendant was amended by Act No. 10409, Dec. 27, 2010; the Plaintiff’s total amount of sales of KRW 2,841,046,974, which is at least 10% of the total amount of sales, issued under 2,841,06,974, and confirmed that the sales tax invoice equivalent to the amount issued under-issuance was excessively issued to an unregistered customer and notified the Defendant of the taxation data. Accordingly, on June 1, 2014, the Defendant was wholly processed under Articles 22(3)1 and 22(3)2 of the former Value-Added Tax Act and Article 22(1)1 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013); and Article 21 subparag. 13, 2014 and 216 subparag. 16, 2013).