1. The Defendant stated the details of the attached Form 1 disposition against the Plaintiff on January 7, 2014 and stated “additional Tax” in each taxation disposition.

1. Details of the disposition;

A. On July 23, 2009, the Plaintiff entered into a contract for construction works on the “Landscaping of the national rental housing complex development project in the Sejong District” (hereinafter “instant contract for construction works”) with the SP Corporation in full capital invested by Seoul Special Metropolitan City pursuant to the Seoul Special Metropolitan City Ordinance on the Establishment and Operation of SPS Corporation (hereinafter “SH Corporation”) and completed the construction works on December 24, 2013, jointly with the Non-Party SPB and the Seoul Special Metropolitan City EsP. (hereinafter “Seoul Special Metropolitan City Ordinance on the Establishment and Operation of SPS Corporation”).

B. In 209 to 2012, the Plaintiff provided landscaping construction services to SH during the 2nd taxable period of the Value-Added Tax, and the amount calculated by the ratio of the national housing complex development area to the total housing site development area among the construction cost received from SH based on cH based on sH, shall be deemed tax-exempt, and the account statement shall be deemed as tax-exempt, and the value-added tax shall be imposed on the other revenue for each taxable period.

C. The Director of the Seoul Regional Tax Office: January 12, 2013;

5. By October, 10, the Plaintiff conducted a tax investigation on SH Corporation and notified the Defendant of taxation data on the ground that the account statement was issued on the ground that the construction work of roads, landscaping, water supply and drainage outside the national housing complex is a national housing construction service exempt from value-added tax, among the landscaping service supplied by the Plaintiff to SH Corporation (hereinafter “instant landscaping service”).

Accordingly, on January 7, 2014, the Defendant issued a revised notice of the value-added tax amounting to KRW 63,439,590 for the first term portion in 2010, KRW 47,216,610 for the second term portion in 2010, KRW 118,957,810 for the second term portion in 2011, KRW 122,687,320 for the second term in 201, KRW 40,858,910 for the first term portion in 2012, and KRW 2,659,550 for the second term in 2012 (including additional tax) for the second term portion in 2012.

Detailed details shall be attached Form 1.3.