1. The Defendant imposed a value-added tax of KRW 45,419,950 on the Plaintiff on April 16, 2015, which was imposed by the Plaintiff on the Plaintiff on April 16, 2015, KRW 8,160.

1. Details of the disposition;

A. On February 28, 2013, B Co., Ltd. (hereinafter “B”) issued to the Plaintiff a tax invoice consisting of KRW 500,000,000, value-added tax of KRW 50,000,000, value-added tax of KRW 50,000, value-added tax of March 1, 2013, value-added tax of KRW 279,232,00, value-added tax of KRW 27,923,200 (hereinafter “each of the instant tax invoices”).

B. On February 7, 2013, the Plaintiff issued to C (hereinafter “C”) a promissory note of KRW 89,766,361 at par value and a promissory note of KRW 42,471,00 at par value on April 4, 2013, respectively. The Promissory note of February 7, 2013 was issued on June 5, 2013; and the Promissory Notes of April 4, 2013, as of April 1, 2013, were returned due to each legal restriction.

(hereinafter the above Promissory Notes are “instant C Promissory Notes” and subsequent bonds are “C Bonds.”

On June 3, 2013, the Plaintiff filed an application for commencing rehabilitation procedures with the Seoul Central District Court, and received a decision for commencing rehabilitation procedures from the said court on June 24, 2013, and a decision for approving rehabilitation plans on December 4, 2013, respectively.

(Central District Court 2013 Ma108, hereinafter referred to as "the instant rehabilitation plan"), which is authorized as above, D.

With respect to the method of changing the right to commercial transaction obligations among rehabilitation claims, “60% of the principal and interest prior to commencement of the rehabilitation plan shall be converted into equity and 40% shall be repaid in cash, and any claim, the amount of which is at least 4 million won out of the amount of the credit to be repaid in cash, shall be repaid in installments from the first to the 10th year. The amount of the credit subject to conversion into equity investment shall be deemed to be substituted for the repayment of the rehabilitation claim on the date when the shares newly issued by the Plaintiff take effect (the next day from the date of approval of the rehabilitation plan),” and “the amount of the credit subject to conversion into equity investment shall be deemed to be substituted for the repayment of the rehabilitation claim on the date when the shares newly issued by the Plaintiff take effect.”

E. B had claims amounting to KRW 870,347,125 as rehabilitation claims against the Plaintiff, and KRW 238,227,00 for C, but each of the above claims was in the instant case.