1. The Defendant’s disposition to recover value-added tax of KRW 189,001,00 against the Plaintiff on July 9, 2014 is revoked.

2.

1. Details of the disposition;

A. The Plaintiff is an agricultural partnership established for the purpose of green tea-related business, such as cultivating or processing melting melting and manufacturing various products. From 2008 to 2010, the Plaintiff was selected to be eligible for the support of the Promotion Project for the Stycheon-si Stycheon Manufacturing Industry (hereinafter “instant business”), and was granted a subsidy of KRW 70 million equivalent to 70% of the annual project cost (50% of the national expenses, 6% of the Do expenses, and 14% of the Si expenses), and received a subsidy of KRW 2.1 billion in total for three years (hereinafter “instant subsidy”).

B. From February 20, 2013 to April 9, 2013, the Board of Audit and Inspection (hereinafter “instant audit”) conducted an audit on “the actual condition of execution of large-scale government subsidy projects, etc.” (hereinafter “the instant audit”), and then ordered the Defendant to settle the value-added tax according to the audit results, including the occurrence of the refund of value-added tax of KRW 189,01,000 with respect to the instant project, as indicated in the following investigation statement, in 133 Sis/Guns across the country, including the occurrence of the refund of KRW 17,13,00,000 from 133 Sis/Guns across the country. However, each Si/Gun, the agency in charge of subsidized projects, who is the agency in charge of subsidized projects, did not properly settle the refund of value-added tax, and the Gyeongnam Do governor notified the above details from the Ministry of Agriculture, Food and Rural Affairs, ordered the Defendant

Part of the Statement of Investigation (unit: 1,000 won) 1,000,000,000 50,000 60,000 140,000 3,000,000,999 51,799 2009 1,000,000,00 50,000 50,000 57,847,847 142,1530,0098,0098,608,6008,000 1,0000, 1000, 1007, 142, 1530, 2008, 2008, 2000, 1,000,0040, 308, 3008, 300, 3008, 3008, 3008, 3000

C. Accordingly, the Defendant, on July 9, 2014, refunded value-added tax with respect to the instant business to the Plaintiff.