1. The phrase “amount of tax requested for correction” in the attached Table 1 list against the Plaintiff on February 25, 2013, as stated by the Defendant, is as follows.

1. Details of the disposition;

A. The Plaintiff is a mobile communications business operator that provides the mobile communications service to the subscriber to the mobile communications service (hereinafter “subscriber”) and sells the mobile communications terminal device (hereinafter “terminal”). During the two taxable periods of February 2009, the Plaintiff reported and paid the value-added tax as indicated in the “reported tax amount” column in the attached Table 1, by selling the mobile communications device to an agent (hereinafter “agency”) who performs the business related to the mobile communications service and sells the mobile communications terminal device.

B. However, pursuant to Article 36-4(1) of the Telecommunications Business Act (amended by Act No. 7916, Mar. 24, 2006) as amended on the basis of Article 36-4(1) of the Telecommunications Business Act, the Plaintiff granted subsidies to purchase mobile devices by means of discount of devices, cash payment, and subsidization of subscription fees to users whose use period is not less than 18 consecutive months. The Plaintiff provided subsidies to subscribers who agreed to use mobile devices during the two-year taxable period of 2009 by the following methods to use mobile devices (hereinafter “instant subsidies”). As for the devices supplied to such subscribers, the Plaintiff received only the remainder other than the instant subsidies from the agency at the ex-factory price of the relevant devices.

1) The Plaintiff and the agent agreed that the supply price of goods, including devices that the Plaintiff supplies to the agency shall be based on the ex-factory price determined by the Plaintiff, and that the supply price may be changed through mutual consultation (Article 21 of the consignment agency contract) 2) the Plaintiff provided subsidies to a new device that is not capable of opening on the condition that the Plaintiff uses mobile communications services for a certain period of time, on condition that the Plaintiff uses the mobile communications service, but the subsidies are given at a discounted price of the device through the terms and conditions payment table, shock cellphone application, etc.