1. The Defendant’s value-added tax amounting to KRW 3,379,010 (including additional tax) for the first term of July 2, 2014 for the Plaintiff on July 2, 2014.

1. Details of the disposition;

A. From January 1, 2010 to June 30, 2010, the Plaintiff, a corporation that collected, processed, and sold steel scrap, issued two copies of purchase tax invoices of KRW 20,789,600 (hereinafter “instant tax invoice”) in total of the supply values from “A” during the period from January 1, 2010 to June 30, 201, and seven three copies of purchase tax invoices of KRW 400,106,000 (hereinafter “instant tax invoice”) in total of the supply values from “B” during the period from January 1, 2012 to December 31, 2012, each of which was deducted from the output tax amount, and filed a return on and payment of corporate tax for each business year for each business year.

B. The Defendant notified the National Tax Service of the results of the investigation on the data on each of the above purchase offices, conducted an integrated corporate tax investigation on the Plaintiff, and subsequently notified the Plaintiff of the correction of value-added tax and corporate tax (including additional tax) as follows, on July 2, 2014, on the ground that the Plaintiff’s sales of by-products for the portion reverted to 2012 from 2010 to 2012 were included in entertainment expenses, etc., and the representative director’s personal use was included in deductible expenses, etc., and the Plaintiff’s deduction of the input tax amount on the ground that the tax invoice of the instant case 1, which was delivered by the Plaintiff from part (1,31,800) and B of the tax invoice of the instant case that was delivered by the Plaintiff, was false.

(hereinafter “instant disposition”). Amount of value-added tax for the first term, 2010, KRW 3,379,010, KRW 48,922,610 for the second term, 2012, KRW 24,529,910 for the second term, 2012, KRW 10,411,265 for the business year 2012, KRW 8,015,504 for the business year 2012.

C. The Plaintiff is not a false tax invoice, and thus, the part of the instant disposition, namely, value-added tax 2,664,390 won for the first term of 2010, value-added tax 47,985,340 won for the first term of 2012, and value-added tax for the second term of 2012.