1. Each of the value-added taxes stated in the attached Table 1 stating that the Defendants filed an application for rectification against the Plaintiff.

1. Details of the disposition;

A. On May 1, 201, the Plaintiff was established as a personnel division of the business division of New World Large Retail Store Co., Ltd., and as of September 2014, the Plaintiff established 151 branches in Korea (hereinafter “each branch”) and operated retail discount business.

B. The Plaintiff was supplied with agricultural products, livestock products, fishery products, and forest products exempt from value-added tax, and prepared food such as Kimbed, bed, bed, and fins (hereinafter “instant food”) at each location, and offered them to the selling stand and sold to the customers.

C. The Plaintiff reported and paid the input tax deduction rate for the value-added tax on the instant food from the first to the second period of 2011 in accordance with Article 17(3) of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter “former Value-Added Tax Act”) and Article 62(1)3 of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter “former Enforcement Decree of the Value-Added Tax Act”).

Since the Plaintiff’s industrial activities (hereinafter “instant industrial activities”) that the Plaintiff prepared and sold the instant food constitutes restaurant business, the Plaintiff filed a request for correction of each value-added tax stated in the attached Table 1’s disposition statement against the Defendants on the ground that Article 62(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act should apply 6/106 of the constructive purchase tax deduction rate as prescribed by Article 62(1)1(b) of the former Enforcement Decree of the Value-Added Tax Act.

(hereinafter referred to as the "disposition in this case"). [Grounds for recognition] The fact that there is no dispute, each entry in Gap evidence Nos. 4 through 6 (including branch numbers; hereinafter the same shall apply), and the purport of the whole pleadings.

2. To make entries in attached Form 2 of relevant Acts and subordinate statutes;

3. Whether the instant disposition is lawful

A. The Plaintiff predicted the customer’s demand.