1. The Defendant imposed value-added tax on the Plaintiff on January 17, 2013, KRW 15,304,760 among the imposition disposition of value-added tax for the first period of 2011.

1. Basic facts

A. The Plaintiff’s status is a company that runs the business of manufacturing and selling earth, sand, and rock from Geumyang-ri, Geumyang-do, Jeonyang-do.

B. The Plaintiff’s return of value-added tax received purchase tax invoices of KRW 744,273,095 (=205,609,014 + KRW 285,631,410 + KRW 285,631,410 for the second period of 2011 + KRW 153,032,671 for the first period of 201) from the Hyundai Oil Group, which deducted the input tax amount according to the said tax invoice, and reported and paid the value-added tax for the pertinent taxable period to the Defendant by deducting the input tax amount pursuant to the said tax invoice.

C. The Defendant’s corrective disposition of value-added tax: (a) on January 17, 2013; (b) on the Plaintiff’s tax invoice (total supply price of KRW 744,273,09) issued by the Plaintiff from Hyundai Oil Group; (c) on the ground that the Plaintiff’s tax invoice was partially (1 minute 205,609,600 out of KRW 104,964,000 in year 2011; (d) 385,631,410 out of KRW 209,236,00 in year 236,00; (c) on the first half year of year 2012; (d) 151,640,000 in KRW 153,671 in KRW 157,970; (e) on the ground that the Plaintiff’s tax invoice was not modern oil supply; and (e) on the ground that the Plaintiff’s unlawfully underreported tax base or additional tax for 2045 years 165 years elapsed.