1. Of the instant lawsuits, the period of imposition No. 1 of the No. 1 of the indication of the tax imposition disposition as shown in the attached Table 1.

1. Details of the disposition;

A. On February 17, 2014, the Plaintiff registered the wholesale and retail business of agricultural materials and materials that were the Plaintiff as the “B”, the “B” in the Chuncheon Tax Office, the Gangseo-gu Seoul Metropolitan Government, and the Plaintiff’s representative.

(The plaintiff corrected the location of the place of business on January 14, 2015 to Jungwon-gu, Yangwon-gun (D). (B)

The disposition of imposition of value-added tax based income tax (hereinafter referred to as "each disposition of this case") and global income tax (hereinafter referred to as "each disposition of this case"), such as the indication of the disposition of imposition of tax on attached Table 1, to the Plaintiff, as the representative of B, who has jurisdiction over the above place of business and the original state tax office having jurisdiction over the domicile of the Plaintiff. However, in the case of the disposition Nos. 1 and 2 of this case, 6,909,030 of the tax amount of the Plaintiff's partial tax amount of KRW 17,380,00 of the notified tax amount of this case and KRW 521,40 of the additional tax amount of KRW 17,92,370 of the tax amount (total 10,92,370), the remaining amount after deducting the notified tax amount of KRW 25,952,350 of the tax amount of this case from the original tax amount of KRW 26,50,260,50 of the notified tax amount of this case and KRW 137,27,407.

【Ground for Recognition: Unsatisfy, Gap evidence 1 and 7 (including branch numbers, if any); hereinafter the same shall apply)

(iii) evidence Nos. 1, 2, and 3, and the purport of the whole pleadings

2. Whether the disposition of this case is legitimate;

A. The plaintiff's assertion 1) The plaintiff merely lent the name of "B" to make business registration under the trade name of "B" upon the request of "B" and did not participate in the operation of "B or received any profit distribution", and he himself is the actual operator of "B", and the transaction parties and employees of "B" are also aware of "B" as the operator of "B," and each of the dispositions of this case is deemed to be the operator of "B," under Article 14 of the Framework Act on National Taxes.