1. Revocation of a judgment of the first instance;

2. The value-added tax for the first period of February 3, 2010 that the Defendant provided to the Plaintiff on February 3, 2014 was 22,596.

1. Details of the disposition;

A. From February 20, 2004, the Plaintiff was running a mid-term rental business from macro-si to E, and closed the business around July 8, 201. On June 11, 2007, the Plaintiff was appointed as a director of Company B (former: C; hereinafter “B”) for construction business, construction machinery mid-term rental business, etc., and as a director of Company B on January 10, 201.

B. On November 2012, the head of the Jinju Tax Office supplied the Defendant with equipment rental services of KRW 114,240,000 for the first supply price (excluding value-added tax; hereinafter the same shall apply) in 2010 for the first supply price (excluding value-added tax; hereinafter the same shall apply) in the year 2010 for the first supply price in the year 2010 to the second supply price (24,715,000 for the second supply price (24,715,000 for the second supply price) in the name of G, and issued the sales tax invoice in the name of G.

C. Accordingly, the Defendant is a tax invoice of KRW 99,440,000 for the supply price of April 1, 2010 (Evidence 24-4, hereinafter “tax invoice”) with the Plaintiff’s supplier G and the person receiving the supply of G.

(B) A tax invoice of KRW 14,800,000 for supply value of May 31, 2010 (hereinafter “tax invoice”)

(3) On June 30, 2010, one sheet of KRW 12,400,000 for supply value as of June 30, 2010 (hereinafter referred to as “(3)”

) On July 30, 2010, the supply value of KRW 12,315,000 (No. 24-8, hereinafter referred to as “No. 24-8”) is called a tax invoice of KRW 12,315,00.

(2) On February 3, 2014, the Plaintiff notified the Plaintiff of KRW 4,752,200 of value-added tax for the second period of February 10, 2014 (including additional tax; hereinafter the same shall apply) and KRW 22,596,670 of value-added tax for the first period of February 3, 2014, and KRW 4,752,200 for the second period of February 10, 2014.

After that, the defendant Na.

Of the taxation data described in paragraph (1), it is confirmed that the first supply price in 2010 is KRW 126,640,00, and the second supply price in 2010 is KRW 12,315,00, and that the second supply price in 2010 is KRW, the Plaintiff shall be reduced to KRW 2,394,316 on April 27, 2015, and the amount of value-added tax for the second term in 2010 shall be reduced to KRW 2,394,316 on June 2, 2015.