1. The Defendant’s imposition of value-added tax on December 3, 2012 exceeds KRW 9,035,990 among the disposition imposing value-added tax on the Plaintiff on December 3, 2008.

The plaintiff is operating a legal office in Jeju City A from the end of November 2006.

Around August 2012, the Defendant conducted a tax investigation with respect to the Plaintiff, and confirmed that the Defendant failed to report the amount of KRW 407,558,00 (172,595,000, 125,435,000, 209, 125,435,000, 209, 209, 109,528,000,000, 209, 200,000, 200,000,000,000,000,000,000,000,00,00,000,00,00,000,00,00,00, in relation to the case of individual rehabilitation.

The defendant calculated the total amount of 938,024,00 won (286,905,000 won, 248,374,000 won, 286,905,000 won, 248,374,000 won, 209) from the client, based on the receipts related to the individual rehabilitation case in which the plaintiff was in his custody, by calculating the total amount of the remuneration, including value-added tax, stamp, service fees, and other fees, including value-added tax, as well as the total amount of the proceeds from supply received from the client, and considered 530,46,000 won, 161,470,000 won (including value-added tax) from that amount as 530,46,000 won, 200 won, which is the remainder of 407,500 won,500 won, 200 won, 209.

The details of the amount calculated by the defendant are as shown in attached Table 1.

The defendant requested the plaintiff to vindicate on the basis of the above confirmation result, and the plaintiff explained as follows.

172,595,00 69,320,320,746 12,87,873,900,900,234,354 10,166,166,435,000 57,649,385 8,181,635,236,5825,36,367,400,400 109,528,528,436,384,117,57,3465,847,2847,2747,2847,47,2010 109,528, 200, 436,384, 384, 307, 507, 507, 167, 1947, 2757, 27194, 2747, 2747, 27415

The defendant of value-added tax shall be based on the results of the tax investigation.