1. The Defendant paid KRW 7,582,80,00 to the Plaintiff on October 1, 2014, for an unfair underreporting of value-added tax for the first period of value-added tax in 2014.

1. Details of the disposition;

A. The Plaintiff, a corporation established on May 14, 2004 and engaged in the business of manufacturing mobile phone electronic parts, received purchase tax invoices (product supplied by mobile phone parts, raw materials, originals, etc.) from Co., Ltd. (hereinafter “B”), and issued sales tax invoices (i.e., food sheet: food sheet; hereinafter the above purchase tax invoices and sales tax invoices) to Co., Ltd. (hereinafter “C”) in the first taxable period of value added tax in 2013 and 2014. Based on these, the Plaintiff reported and paid the value added tax for the second and first taxable period of 2013.

Purchase tax invoice sales tax invoice of the taxable period KRW 3,369,365,000 (attached 9) for 2,05,000 for 2,05,00 for 3,369,365,000 for 1,106,220,000 for 1, 2014 (attached 3) for 916,650,000 for 3)

B. From June 25, 2014 to August 3, 2014, the Defendant: (a) conducted an investigation into the second period of 2013 and the first period of value-added tax in 2014; (b) deemed that the instant tax invoice was a tax invoice different from the fact that it was received without real transactions; and (c) deducted the relevant tax amount from the input tax amount and the output tax amount; and (d) subsequently, on October 1, 2014, the Plaintiff calculated the amount of KRW 97,163,940 (the amount obtained by deducting the amount of tax paid, etc. from the amount of additional tax 128,508,660, the amount of tax paid, etc. for the second period of value-added tax in 2014, the amount of additional tax calculated for the second period of 18,948,978, the value-added tax for the first period of 10,457, 400, the value-added tax for the second period of 2014.

In 2013, 97, 163, 940 won, 18, 948, 978 won, and 1st 2014.