1. The Defendant’s value-added tax for the second term of October 7, 2011 against the Plaintiff on October 7, 2014 was KRW 150,548,810, and the first term portion for the second term of January 2012.

1. Details of the disposition;

A. As a result of the tracking investigation of the distribution process of alcoholic beverages, the Plaintiff was established on October 10, 2003, and the Plaintiff was engaged in the alcoholic beverage wholesale business upon obtaining a comprehensive license from the Defendant (from B to C on May 28, 2007, the trade name was changed to C on January 15, 2014, and the trade name was changed to the Plaintiff again.

(2) As a result of the Busan regional tax office’s tracking investigation on the distribution process of alcoholic beverages, the Plaintiff was subject to the disposition of suspending the pertinent alcoholic beverage sales license from November 16, 201 to February 15, 2012 on the ground of a violation of the duty to issue a tax invoice.

From April 10, 2014 to August 8, 2014, the Plaintiff was investigated by the Busan regional tax office about tracking the distribution process between January 1, 201 and December 31, 2013, including the period of suspension of the pertinent license. The Busan regional tax office determined that the Plaintiff’s employees from its employees from November 16, 201 to February 15, 201, the period of suspension of license, were limited partnership D (hereinafter “D”), E Co., Ltd. (hereinafter “E”), and F Co., Ltd. (hereinafter “F”); hereinafter collectively, the above three companies leased the above three companies’ names, and did not purchase the said three companies’ names during the period of suspension, and did not issue the said three companies’ sales tax invoices to the said three companies, and did not sell alcoholic beverages in the Plaintiff’s name and deliver them more than 10/100 of the total amount of alcoholic beverages to the Plaintiff’s business entity.

B. Accordingly, each of the instant dispositions issued against the Plaintiff on October 7, 2014, following the Plaintiff’s resolution of correction of the value-added tax and corporate tax, reflecting the omitted sales as above, the Defendant issued each of the instant dispositions imposing the Plaintiff the value-added tax of KRW 150,548,810, value-added tax of KRW 147,248,780, and value-added tax of KRW 113,170 for the business year of 2012, and KRW 1,120,730 for the business year of 2012 (hereinafter “each of the instant dispositions”).

C. On January 5, 2015, the Plaintiff of the previous trial procedure.