1. On December 1, 2015, the Defendant’s value-added tax for the first term of 278,568,520 won for the Plaintiff on December 1, 2014, and the second term portion for the second term of 2014.

1. Details of the disposition;

A. On June 1, 1995, the Plaintiff is a legal entity entity that runs scrap metal, non-ferrous iron, and solid wholesale business, etc. after the Plaintiff started the business in Gwangju-si B.

The value of the purchase by the purchaser of the sequence 1, 2014 C 30 1,593,459,150 2,202,20,370,330 in total 923,793,829,480

B. In the process of purchasing copper scrap, the Plaintiff received a purchase tax invoice of KRW 3,793,829,480 (hereinafter “each of the instant tax invoices”) from C (hereinafter “C”) in the period of the purchase of copper scrap in January 2014 and February 2014, and thereafter paid the value-added tax to the Defendant after deducting it from the output tax amount.

C. On July 8, 2014 to November 17, 2014, the director of the Central District Tax Office confirmed that C received and issued false tax invoices without real transactions during the period of the value-added tax period for the first year of 2014.

As a result of the Plaintiff’s consolidated investigation on September 8, 2015 to November 20, 2015, the Defendant confirmed that each of the instant tax invoices was caused by a disguised transaction, which was issued by C without being supplied with the goods, after the Plaintiff purchased the copper scrap as non-data (verification of the actual purchase price) and confirmed that each of the instant tax invoices was caused by a disguised transaction, which was issued by C without being supplied with the goods.

E. On December 1, 2015, the Defendant issued a revised notice of each of the instant tax invoices (hereinafter “each of the instant dispositions”) with respect to the Plaintiff on December 1, 2014, respectively, of KRW 278,568,520, value-added tax for the first term of 2014, value-added tax for the second term of 2014 (including additional tax), and KRW 50,000,000 (additional tax for lack of evidence) for corporate tax for the business year 2014 (hereinafter “each of the instant dispositions”).

F. The Plaintiff appealed and filed an appeal with the Tax Tribunal on February 5, 2016 on December 22, 2015, and the Tax Tribunal filed an objection on February 5, 2016, and the Plaintiff was actually the supplier of each tax invoice of this case on June 30, 2016.