1. On October 1, 2013, the Defendant’s value-added tax for the second period of 2010 against the Plaintiff was KRW 10,856,198, and the first period of 2012.

1. Details of the disposition;

A. The Plaintiff, established on December 22, 200, operated the manufacturing business of the primary heat machinery parts from Ulsan-gu B, Ulsan-gu, and operated the business by purchasing raw materials and directly processing them, or requesting the processing thereof from an external company, and then delivering the processed products to the customer.

B. From May 16, 2013 to August 7, 2013, the Director of the Busan Regional Tax Office conducted an integrated investigation with the Plaintiff for the business year 2010 to 2012. ① The Plaintiff requested the processing of raw materials from an outsourcing company, and notified the Defendant of the part of the sales tax invoice for the instant scrap (the price for metal scrap generated from the manufacture of metal products; hereinafter referred to as “cam scrap of this case”) by omitting the aforementioned part of the sales of the instant scrap (the price for 2: 67,724,300, KRW 2: 131,392,10, KRW 27,253,700, and KRW 2012, KRW 2012, KRW 27,253,700, and KRW 200, KRW 2981, KRW 250, and KRW 29,300, the Plaintiff purchased the said part of the sales tax invoice to the Defendant.

C. The Defendant, in accordance with the foregoing taxation data, shall reflect the output tax amount of the scrap scrap of this case that the Plaintiff omitted, and agreed to deduct the input tax amount for C, respectively, imposes upon the Plaintiff the value-added tax of KRW 16,962,860 for the second period of 2010, value-added tax of KRW 156,203,380 for the second period of 201, value-added tax of KRW 390,621,670 for the first period of 2012, and value-added tax of KRW 163,89,970 for the second period of 2012 for the second period of 2012.