1. On August 10, 2012, the Defendant imposed value-added tax of KRW 178,703,190 on the Plaintiff for the first term of 2011.

1. Details of the disposition;

A. Status 1) B Co., Ltd. (hereinafter “B”)

(2) On January 26, 2012, when the Daejeon District Court 201 Ma41 decided on January 17, 2012, when the Plaintiff had been engaged in the non-ferrous metal manufacturing business from July 4, 2006, D was registered as a custodian on January 26, 2012. 2) The Plaintiff owned 5% of B shares from 2005 to 201, and owned D 16,000 shares ratio (%) of 16,000 shares ratio of 45 shares of the former shareholders (i.e., 16,000 shares ratio) - 16,005 shares ratio of 2,000 shares (Plaintiffs) 2,005 shares F2,005 shares or other G2,005, or other G2,005,000 or 4000 shares for the following period:

B. The amount of tax reported on the purchase of each of the transaction partners in this case as to B shall be KRW 3,328,337,00 won 332,83,700 won 2 I (J) 4,153,091,00 won 415,309,300 won 3 K (L) 224,35,300 won 22,435,500 won 4 M (N) 3,328,692,00 won 332,869,200 won 5O (P) 8,862,65,000 won 8,65,000 won 86,265,50 won 265,50 won 6 Q (R) 1,371,250,250, 1307, 107, 2814, 207, 2057, 2015

A) A tax invoice corresponding to the purchase details of each entry in the purchase, while purchasing closed Dongs, etc. from each other (hereinafter “each of the instant tax invoices”).

(2) As to March 6, 2012, the Defendant: (a) deducted the input tax amount under each of the above tax invoices from the output tax amount; and (b) declared a value-added tax for the pertinent taxable period to the Defendant by deducting the input tax amount from the output tax amount; and (c) as to March 6, 2012, the Defendant fell under a disguised entrepreneur (so-called “materials”) who issued a false tax invoice by each of the instant business entities Nos. 1 through 5 from each of the instant transaction parties without real transactions; and (d) denied the relevant input tax amount deduction on the grounds that each of the instant tax invoices delivered by B from each of the said transaction parties is a tax invoice different from the fact