1. The Defendant’s value-added tax for the first term of October 14, 2015 against the Plaintiff on October 14, 2015 (including penalty tax), KRW 68,015,500 (including penalty tax), and KRW 2013.

1. Details of the disposition;

A. From July 1, 2009, the Plaintiff is the business owner of “C” who was engaged in the business of processing electric wires, manufacturing, processing, etc. from Ocheon-gu, Ocheon-gu, U.S. and closed around August 31, 2013.

B. The Defendant constituted a false tax invoice of KRW 392,450,000 for supply value received by the Plaintiff from D on July 24, 2013 and a purchase tax invoice of KRW 363,650,00 for supply value received from E on January 25, 2014 (hereinafter “each of the above purchase tax invoices”). On October 14, 2015, the Defendant issued a revised notice of KRW 68,015,50 for each of the instant tax invoices on October 14, 2015, as the Plaintiff did not deduct the input tax amount and include the total amount of supply value in necessary expenses, and included the amount of value as value-added tax for the first half of year 2013 for the second half of year 2013 and value-added tax for value-added tax for KRW 61,016,380 (including additional tax) and the amount of value-added tax for the second half of year 2013.

C. On February 11, 2016, the Tax Tribunal filed an appeal with the Tax Tribunal. On February 11, 2016, the Tax Tribunal rendered a decision that “The assessment of global income tax on the Plaintiff for the year 2013 shall be based on the estimated income amount under Article 143 of the Enforcement Decree of the Income Tax Act, the tax base and tax amount shall be corrected, and the remainder of the appeal filed by the Plaintiff shall be dismissed,” and the Defendant corrected the total income tax on the Plaintiff for the year 2013 as KRW 103,052,892 (including additional tax).”

(hereinafter referred to as “instant disposition”, which covers the remaining parts of the imposition of value-added tax imposed on October 14, 2015 and the imposition of each value-added tax imposed on February 2013, 2013, and the imposition of global income tax for the year 2013 imposed on the same day, including the remaining parts of the imposition of global income tax for the year 2013. [Grounds for Recognition] There is no dispute, each entry in Gap’s 1, 2, and Eul’s 3 through 6 (including the number of branch numbers; hereinafter the same shall apply), and the purport of the whole pleadings.