1. The Defendant’s value-added tax for the first period of December 1, 2009 against Company A, a debtor for rehabilitation, on December 1, 201, 3,520,527.

Details of the disposition

A. From July 4, 2006, A Co., Ltd. (hereinafter referred to as “A”) made a decision on January 17, 2012 on commencement of rehabilitation procedures and appointment of a manager for representative director B as Daejeon District Court 201 Ma41, which had been engaged in the business of manufacturing non-metallic metals in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do, Daejeon District Court on January 17, 201, and registered as a custodian on January 26, 2012.

B. From the first to the second taxable period in 2009, A purchased waste Dongs, etc. from each of the following purchasing companies (hereinafter “each of the instant transaction parties”) and received a tax invoice corresponding to the details of each of the purchase (hereinafter “each of the instant tax invoices”) from each of the instant transaction parties, and subsequently deducted the input tax amount under each of the said tax invoices from the output tax amount, and filed a value-added tax return for the pertinent taxable period with the Defendant.

(단위 : 원) 순번 이 사건 각 거래처 2009년 제1기 매입내역 2009년 제2기 매입내역 2010년 제1기 매입내역 2010년 제2기 매입내역 1 D (E회사) 18,333,325,300 2,714,863,300 2 주식회사 F 10,122,949,190 3,773,102,400 3 G 주식회사 10,149,972,800 4 H (I회사) 6,042,584,500 3,866,595,750 5 J 주식회사 8,757,614,250 3,503,310,500 6 K (L회사) 8,530,675,590 7 M (N회사) 2,500,742,500 8 O (P회사) 2,432,418,050 9 유한회사 Q 1,991,985,550 10 주식회사 R 355,451,750 11 S (T회사) 320,798,900 12 주식회사 U 211,949,640 13 V (W회사) 231,142,500 7,375,342,350 14 주식회사 X 6,304,905,650 15 Y (Z회사) 5,299,700,300 16 주식회사 AA 1,026,722,600 1,476,479,000 17 AB (AC회사) 3,884,628,400 18 AD (AE회사) 3,783,984,950 19 주식회사 AF 1,417,089,800 20 주식회사 AG 853,892,350 21 AH (AI회사) 630,017,950 22 주식회사 AJ 626,628,550 23 AK (AL회사) 600,241,350 24 주식회사 AM 452,766,950 25 AN (AO회사) 211,057,000 합계 18,953,403,490 58,436,762,680 13,780,944,550 26,611,828,950

C. On December 1, 2011, the Defendant issued a false tax invoice against A on December 1, 201 by each of the instant transaction partners without real transactions.