1. On May 1, 2014, the same list of the imposition of value-added tax by the Defendant against the Plaintiff as stated in the separate sheet.

1. Details of the disposition;

A. On August 9, 2005, the Plaintiff entered into a contract with a commission agency (hereinafter “instant agency contract”) with the contents that the Plaintiff would purchase and sell mobile communications terminal devices, etc. (hereinafter “terminal”) from the case that the Plaintiff was entrusted with the attraction and management of mobile communications service subscribers (hereinafter “subscriber”) from the case, which is a mobile network operator (hereinafter “the instant agency contract”).

B. The Plaintiff received fees (such as subscription fees, subscription management fees, etc.) from the case after performing entrusted duties under the instant agency contract, and ② purchased a device at the ex-factory price from the case and sold it to the subscriber.

C. KT provided a subsidy to purchase a device (hereinafter “agreement subsidy”) to subscribers who agreed to use mobile communications services for a certain period of time or longer.

From 2010 to 2012, the Plaintiff sold the device at the price calculated by deducting the agreed subsidy from the ex-factory price to the subscriber, and then recovered the sales price of the device against the subscriber by transferring the installment sales claim against the subscriber to the case and offsetting the price claim and the claim against the plaintiff of the case.

Meanwhile, while selling the terminal to the subscriber from 2010 to 2012, the Plaintiff paid cash subsidies to the subscriber by transferring the amount of approximately KRW 10,000 to the subscriber’s account or by replacing the terminal principal with the case.

E. The Plaintiff reported and paid the value-added tax for the second period from the first to the second year 2010, and the value-added tax base for the supply of a device as shown in Table 1 below.