1. The Defendant imposed value-added tax of KRW 94,559,980, which was imposed on the Plaintiff on March 3, 2015, KRW 23,50,000, which was imposed on the Plaintiff on March 3, 2015.

1. Details of the disposition;

A. On July 30, 2004, the Plaintiff registered his/her business with the trade name “C” in Ulsan-gu, Ulsan-gu (hereinafter “instant place of business”). On April 30, 2015, the Plaintiff engaged in the business of supplying drinking water, fruits, suspension, etc. to the PC, etc. (hereinafter “instant business”).

B. From November 19, 2014 to December 31, 2014, the Defendant conducted a tax investigation of value-added tax on the instant workplace from the second period to the first period of December 2014, 2014, determined that KRW 13,683,915,378 was deposited in relation to the instant business with accounts under the name of the Plaintiff and the Plaintiff, and determined that the said amount was 12,222,409,355 won remaining after deducting sales incentives of KRW 239,265,087 and value-added tax amount of KRW 1,222,40,936 from the said amount (hereinafter “instant entry amount”).

C. Accordingly, the Defendant deemed the amount of KRW 6,195,409,671 as the amount omitted from sales in the instant workplace in 209 to KRW 1,061,386,73 of value-added tax for the first period of 209 to KRW 94,59,980, the first period of 2010 to KRW 91,361,550, the second period of 2010 to KRW 94,621,141, the second period of 2010 to KRW 94,621,141, the first period of 2010 to KRW 67,200, KRW 109, KRW 84,76,58, KRW 2036, KRW 13636, KRW 14636, KRW 205, KRW 136136, KRW 2013, KRW 23614,361365, KRW 23613636,25.

The Plaintiff filed an objection against the disposition against the Defendant, but was dismissed by the Defendant on June 5, 2015, and filed a request for examination with the Commissioner of the National Tax Service on September 16, 2015, but was dismissed by the Commissioner of the National Tax Service on December 30, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence No. 1, Eul No. 1, 2.