1. The Defendant’s portion 111,73,00 won for the first term in 2011, the second term in 2011, the second term in 201, the amount of KRW 126,773,050 for the Plaintiff on April 4, 201, and the year 2012.

1. Details of the disposition;

A. The Plaintiff is a business that receives videos from a famous church to provide a CATV broadcasting business operator, etc. with the same videos produced by the program related to the reading or recorded by the famous church, and receives the price therefor, or sells advertising to the advertiser and receives advertising fees.

B. The Plaintiff has received money necessary for the operation of the reputation meeting (45% of the reputation meeting, 45% of the street), related churches, believers, etc. as a support fund.

The Plaintiff was paid approximately KRW 20.3 billion as a support payment (hereinafter “instant support payment”) from the first to the first period from 2011 in 2015.

C. The Plaintiff was refunded KRW 1.027 billion by deducting the input tax amount due to the purchase, etc. of broadcasting equipment when the Plaintiff reported the sales of broadcast programs and the revenue of advertising fees as sales at the first time of the return of value-added tax from the first time of 2011 to 2015.

Meanwhile, the Plaintiff did not separately file a value-added tax on the instant support payment, deeming that it is not subject to value-added tax.

On April 4, 2016, the Defendant concurrently operates a missionary business, and the instant support payment is the value of supply for the duty-free business, and thus, the Plaintiff’s input tax amount should be calculated pro rataly in the taxable business and the duty-free business. Accordingly, on the grounds that the Plaintiff’s input tax amount should be deducted pursuant to the provision on the method of calculating the input tax amount, the Defendant issued a disposition imposing value tax,

[Reasons for Recognition] Facts without dispute, Gap 1 to 3 evidence, Eul 1 evidence, the purport of the whole pleadings

2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;

3. Whether the instant disposition is lawful

A. 1) The Plaintiff concurrently operates a duty-free business called a missionary business. The Plaintiff provided services (such as snow bridge, etc.) to which the Fame Association intends to provide to the believers, etc. and received the instant support in return. 2) The Plaintiff.