1. Value-added tax imposed on the Plaintiff on December 3, 2013 is KRW 10,300,500 for the second term of 2005, and KRW 280,000 for the second term of 208.

1. Details of the disposition;

A. The Plaintiff is a corporation established on December 3, 199 for the purpose of developing and manufacturing information and communications equipment (software, hardware, and system).

B. As a result of the tax investigation conducted on the Plaintiff, the Defendant: (a) deemed that the Plaintiff received the sales purchase tax invoice (hereinafter “instant tax invoice 1”) as described in the following [Attachment 1] from February 2, 2005, February 2006 to January 201, 2008, between the value-added tax period (hereinafter “B”), C (hereinafter “C”), and D (hereinafter “D”) without real transaction; (b) denied the output tax amount; and (c) on December 3, 2013, the Defendant issued and corrected the sales tax invoice 10,30,500, February 2, 2008 to February 4, 2006, KRW 736,300, KRW 2500, KRW 2500, KRW 280, KRW 2009, KRW 306, KRW 2516, KRW 205, KRW 2515, KRW 2005, KRW 2515, respectively, and KRW 253615,205.

(hereinafter referred to as “instant disposition 1”). [Attachment 1] (Unit 2) Processing and purchase (supply value) of the taxable period (supply value) for the trading company B. 38,00,000 for the second period of February 2, 2007 38,000,000 for the second period of February 2, 2008 49,000 for 53,000,000 for the first period of January 2, 2009 13,000,000 for 03,000,000 for 200,007 for 20,000,000 for 33,000,000,000 for 20,000 for 33,000,000,000 for 10,000 for 30,000 for 30,000 for 205/300 for 2008.

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on March 18, 2014, but was dismissed on April 13, 2015.

The Defendant’s review results of taxation data generated against the Plaintiff around December 2, 2014, with E Co., Ltd. (hereinafter “E”) and F Co., Ltd. (hereinafter “F”) during the value-added tax period from February 2, 2005 to February 2006, from February 2, 2007 to February 2008.