1. Of the lawsuit of this case

(a) Each disposition of value-added tax for the first term of January 2007 (a defined revision portion and estimated revision portion) shall be b.

1. Details of the disposition;

A. The Plaintiff is a business entity running a steel-only hospital located in 208 as the reputation of the Gowon-gun, Gangwon-do, and a funeral hall located in the same hospital (hereinafter “instant funeral hall”).

B. From January 2007 to February 201, 201, the Plaintiff provided food to the visitors and reported food free of value-added tax on the pertinent food provision services during the taxable period of value-added tax.

(hereinafter “instant food services”). (c)

On September 3, 2012, the Defendant notified the Plaintiff of the data that the above food provision service was subject to value-added tax and that the Plaintiff omitted part of the report on the sales of convenience stores, and on September 3, 2012, on February 2007, 36,283,590 won, 35,185,010 won for the first term in 2008, 31,325,50 won for the second term in 2008, 34,198,940 won for the first term in 2009, 39,756,920 won for the second term in 209, 33,934,04,00 won for the second term in 209, 2010, 210,280, 2010, 201, 204, 201, 206, 2015 won for the second term in 201,405 won for each year

After full payment of value-added tax in accordance with the above disposition, the Plaintiff filed an application for rectification of the tax base and amount of value-added tax from January 2010 to February 201, 201 on the grounds of “determination of exemption from food services at funeral parlors” on August 16, 2013.

The Defendant accepted all of the Plaintiff’s claim for correction and reduced the amount of KRW 4,754,380 for the first term of 2010, KRW 4,460,795 for the second term of 2010, KRW 4,148,561 for the first term of 201, KRW 3,645,050 for the second term of 201, and KRW 3,645,050 for the second term of 2011.

(hereinafter referred to as the “instant disposition”), which is remaining after reduction or re-revision, is without dispute. [Grounds for recognition] Facts that there is no dispute, Gap evidence Nos. 1, and Eul evidence Nos. 1 through 6, and purport of the whole pleadings.

2. Determination on the defense prior to the merits

A. The Defendant’s assertion 1 had already paid the full value-added tax according to each of the dispositions of this case.