1. The Defendant’s decision to the Plaintiff on September 1, 2016

(a) a disposition of imposition of value-added tax of KRW 14,967,130 (including additional tax) for the first year 2012;

1. Details of the disposition;

A. The Plaintiff’s status 1) On March 1, 200, the Plaintiff registered the Plaintiff’s business with the trade name “C” and the type of business “C” as “lorries/cafeterias. 2) The Plaintiff’s operation of C (hereinafter “instant restaurant”) is a driver restaurant designated by D Co., Ltd. (hereinafter “D”).

B. The Defendant’s imposition disposition of value-added tax, etc. (1) from 2012 to 2014, the Plaintiff filed a return on value-added tax and global income tax with respect to the total amount of KRW 693,250,409 on the supply price of meal services provided to bus drivers. (2) The Defendant from July 26, 2016 to 2016.

8.1. By January, it confirmed the site of the instant restaurant, and determined that the Plaintiff omitted the return and payment of value-added tax and global income tax even though the Plaintiff provided meal services to bus drivers.

3) Accordingly, on September 1, 2016, the Defendant notified the Plaintiff of the correction of the total value-added tax of KRW 97,402,720, total global income tax of KRW 22,804,370 (including additional tax), as shown in the following [Attachment 1] and [Attachment 2] (hereinafter “instant disposition”).

) Tax base return for the taxable period: 127,84,74,74, 124, 10, 126, 207 49, 607 5, 290,50,509, 509, 1594 152,058, 6367, 477, 377, 40, 287, 2847, 2846, 267, 367, 297, 274, 367, 167, 297, 297, 368, 47, 297, 167, 297, 364, 167, 367, 297, 2013, 297, 147, 147, 537, 5637, 165, 2964

C. The plaintiff of the previous trial procedure is dissatisfied with the disposition of this case.