1. On June 18, 2012, the head of Gangnam-gu Tax Office imposed on the Plaintiff the value-added tax of KRW 109,650,00 for the first year of 2010, and the year 2010 for the Plaintiff.

1. Details of the disposition;

A. The director of the Seoul Regional Tax Office: (a) conducted a tax investigation on B and C (hereinafter collectively referred to as “B, etc.”); (b) as a person who established B, etc. and operated the “D” site, which is the online game site; and (c) as a person who has offered the said site to publicize the said site and secure a game user (hereinafter “oiler”), the director of the Seoul Regional Tax Office determined that: (a) during the period from 2010 to 2011, the game sales was omitted at the same time by way of inducing the ecoophone, which is free of charge, to be commercialized to the ecoophone store by way of inducing the ecoophone store to be commercialized on its own instead of customer recruitment allowances; and (b) during the period from 2010 to 2011, the said ecoophone store’s fee for promotion of D and customer attraction services and for the use of the ecoophone to the ecoo.

In addition, the director of the Seoul Regional Tax Office determined that the Plaintiff recovered unused cyber money owned by the said reservoir and omitted sales even if he paid it to the Plaintiff as KRW 681,818,181 on June 2010, in order to succeed to the oil of the “F site” operated by the Plaintiff E (hereinafter “E”).

B. Accordingly, the Seoul Regional Tax Office: ① imposes value-added tax on the portion omitted in sales even after the Plaintiff provided game services to the users of the website through ecoophones while operating B, etc. ② deducts input tax amount for the purchase of the same amount as the Plaintiff failed to report, even though the Plaintiff was provided with D publicity and customer inducement services from the store store; ③ recover cyber money from the Fers and supply price for the D services provided to them.