1. The Defendant’s value-added tax amounting to the Plaintiff on November 12, 2014 KRW 129,093,620, out of KRW 126,126,120, which was assessed against the Plaintiff on November 12, 2014.

1. Facts of recognition;

A. On January 21, 2014, the Plaintiff purchased the land for factory 123,94.9 square meters (hereinafter “instant land”) and 6,883.69 square meters (hereinafter “instant building”) at KRW 8,300,000,00 in the price for a factory as in the Daegu-gu month, Seogu, Seo-gu, Daegu-gu, Daegu-gu, and concluded a sales contract with the following terms and conditions (hereinafter “instant sales contract”). On January 21, 201, the Plaintiff paid the first and the second down payment to Jyoung A&S (hereinafter “instant sales contract”).

The Plaintiff shall pay the remainder of KRW 7,300,000 on February 14, 2014, and the remainder of KRW 7,300,000,000 on April 30, 2014 on the date of the contract, while the second down payment of KRW 900,000 on the date of the contract.

JAWS shall deliver all the documents necessary for the registration of transfer of ownership to the Plaintiff with respect to the instant land and building, upon receipt of any balance, and shall cooperate in the registration procedure, and deliver the documents.

Special Agreement Matters:

1. Value-added tax on the building shall be set aside;

2. The payment date of balance shall be determined through mutual agreement;

B. On April 17, 2014, prior to receiving any balance from the Plaintiff, Jinyoung F&S requested a new accounting corporation to calculate the respective prices of the instant land and buildings, and the new accounting corporation respondeded that the value of the instant land is KRW 5,466,576,679, and that the value of the instant land is KRW 2,83,423,321, in proportion to the average market price, by dividing the total prices of the instant land and buildings according to the standard market price.

C. On May 16, 2014, the Plaintiff paid any balance to Jyoung E&S, and completed the registration of ownership transfer on the instant land and building.

The Plaintiff, on the same day, was issued and issued a tax invoice stating the supply value of the instant land as KRW 5,466,576,679, and the supply value of the instant building as KRW 2,833,423,321, respectively.

The Plaintiff filed a value-added tax return for the first term portion in 2014, with the value of the instant building as KRW 2,833,423,321, which is value-added tax for the instant building.