1. The Defendant’s value-added tax for the first year of 2013 against the Plaintiff on May 1, 2017, KRW 406,431,740, and value-added tax for the second year of 2013.

1. Details of the disposition;

A. The Plaintiff is a corporation that runs a tourist accommodation business, real estate rental business, etc.

On December 31, 2012, the Plaintiff concluded a contract with B (hereinafter referred to as “B”) on January 1, 2013 of the commencement date of the construction project for the extension of the building Daegu-gu C (hereinafter referred to as “instant construction”) as the contract amount of KRW 15,510,00,00 (including value-added tax) on the date of completion of the construction project and February 28, 2014.

Division 1: 2,722,720,7200, 729, 736,000, 731, 896,000, 2,375,648,000, 200,000,006,62,000,000,000,006,284,000,000,000,006,30,30,000,000,30,000,000,30,000,000, 30,70,700,70,70,70,70,700,70,70,70,70,0000,000,0000, 237,2008,000,000,000,000,000,000,06,0636,046,06,0740

B. From April 1, 2016 to May 11, 2016, Daegu regional tax office: (a) determined that “B filed a claim for the amount completed in excess of the construction cost rate as follows during the first period of 2013 and the second period of 2013; (b) accordingly, the Daegu regional tax office issued an excessive sales tax invoice of KRW 2,475,00,000 in total (hereinafter collectively referred to as “the tax invoice of this case”) of KRW 2,124,80,00 in 2013 and KRW 350,240,00 in 20,475,040 in total (hereinafter collectively referred to as “the tax invoice of this case”) to the Defendant.”

C. From December 5, 2016 to February 14, 2017, the Defendant conducted an investigation with respect to the Plaintiff. The part of the instant tax invoice, which was determined to have been issued in excess of the actual construction progress rate, shall be deemed to be “tax invoices having different supply timing” and the relevant input tax amount was not deducted, and on May 1, 2017, the Defendant notified the Plaintiff of KRW 65,060,580, total amount of KRW 471,492,320 for the second period of 2013, value-added tax.

(hereinafter “instant disposition”) D.

The plaintiff is dissatisfied with this and to the Tax Tribunal on June 19, 2017.