1. Of the instant lawsuit, the Defendant’s primary claim is indicated in the attached Form 1 list against the Plaintiff on March 1, 2013.

Basic Facts

The Plaintiff is a corporation that runs the business of filling and selling liquefied petroleum gas (LPG) for vehicles in the trade name of “C” from December 1, 2005 to “C” from Gwangju Northern-gu B.

The director of the Gwangju Regional Tax Office’s investigation against the Plaintiff and the result of the investigation against the Defendant from November 1, 2012 to November 20, 2012, the director of the Gwangju Regional Tax Office confirmed the fact that the Plaintiff sold the Plaintiff’s protegs to consumers by mixing it with those purchased from the said protegs wholesale business entity and E1, and notified the Defendant of the fact that the Plaintiff’s act constituted an act of manufacturing goods subject to the imposition of individual consumption tax by deeming that the Plaintiff’s act constituted an act of manufacturing goods.

In the course of the tax investigation with respect to the plaintiff, the professional wholesalers submitted the monthly sales status of the plaintiff, such as the detailed statement of transactions by each wholesale company in attached Form 3, to the plaintiff (hereinafter referred to as "the sales status of this case").

The Defendant imposed individual consumption tax, etc. on the Plaintiff on March 1, 2013, and the Defendant imposed individual consumption tax, education tax, and additional tax on the Plaintiff as indicated in the separate sheet of Disposition No. 1 attached hereto.

(2) The Plaintiff filed an objection against the foregoing disposition with the director of the Gwangju Regional Tax Office on May 31, 2013. However, the director of the Gwangju Regional Tax Office dismissed the said objection on June 26, 2013.

Accordingly, the plaintiff is requested to the Tax Tribunal on September 27, 2013.