1. The Defendant’s imposition disposition of KRW 191,95,720 against the Plaintiff on November 8, 2013 shall be revoked.

1. Details of the disposition;

A. The Plaintiff is a corporation that was established on February 24, 2006 and runs an electronic components manufacturing business and trade business.

B. On July 8, 2006, the Plaintiff entered into a contract with Es-Electronic Co., Ltd. (hereinafter “ Es-Electronic”) to be provided with fuel pumps production facilities (hereinafter “instant contract”) by determining the price of KRW 4,500,938,473 ( separate from value-added tax 450,093,847). On May 30, 2007, Es-Electronic completed the supply by transporting the above facilities to the Plaintiff’s factory located in Es-Electronic, and received total of KRW 4,951,032,320 from the Plaintiff as the cost of supplying the facilities.

C. On May 30, 2007, the Plaintiff issued a zero-rate tax invoice of KRW 4,951,032,317 (hereinafter “instant zero-rate tax invoice”) and filed a return on the first-year value in 2007. On August 20, 2007, the Plaintiff filed a claim for correction that the revised tax invoice of KRW 4,50,93,847 (hereinafter “the revised tax invoice”) was issued from E-electronic and KRW 450,093,847 (hereinafter “the revised tax invoice”) were refunded to the head of both tax offices for December 12, 2007.

In the meantime, on January 4, 2008, the director of the tax office rejected the plaintiff's request for correction (hereinafter "the previous disposition of this case"), and on August 20, 2008, the plaintiff appealed against this request and filed a lawsuit seeking the cancellation of the previous disposition of this case.

The Suwon District Court issued the original tax invoice of this case by mistake that a transaction under the contract of this case was subject to zero tax rate, which caused an employee of ice Electronic to make an error that the transaction under the contract of this case was subject to zero tax rate. Thus, the original tax invoice of this case constitutes an erroneous entry of the value of supply and value-added tax, which are necessary matters to be stated, by mistake, and the original tax invoice of this case is written differently from the fact for the purpose