1. Among the lawsuits against the Defendants A, B, C, D, E, F, and G, the value-added tax for the first period of January, 2008.

1. Details of the disposition;

A. The Plaintiffs are business operators engaging in the wholesale and retail business of clothing in the U market located in Jongno-gu Seoul Metropolitan Government and the WW market located in Jung-gu V.

B. The director of the Seoul Regional Tax Office, upon conducting a tax investigation on the non-party X Co., Ltd. (hereinafter “X”), found that the plaintiffs supplied clothing to X and received the sales proceeds in cash and check but omitted a sales report thereon, and notified the Defendants of the pertinent taxation data.

C. Accordingly, the head of the defendant Sejong District Tax Office issued a revised notice of value-added tax to Plaintiffs A, B, C, D, E, F, and G (hereinafter “Plaintiff A”) and the Head of the defendant Jung Jung District Tax Office issued a revised notice to Plaintiff H, I, J, K, L, M, M, N,O, P, Q, R, and S (hereinafter “Plaintiff H, et al.”) as shown in the separate sheet 1 and 2, respectively.

Plaintiff

A and six other parties are dissatisfied with the disposition of imposition listed in attached Table 1, 2008, excluding the value-added tax for the first term portion in 2008, and filed an appeal with the Tax Tribunal on December 2, 2013 upon filing an objection on October 2, 2013, but was dismissed on June 5, 2014.

E. Plaintiff H and ten others were dissatisfied with the disposition of imposition of the attached Table 2 list, and filed an appeal with the Tax Tribunal on November 26, 2013, but was dismissed on May 30, 2014.

In addition, the plaintiff S was dissatisfied with the disposition of imposition stated in the attached list 2 and filed an appeal with the Tax Tribunal on December 30, 2013, but was dismissed on June 11, 2014.

(The disposition of this case is referred to as "the disposition of this case" in addition to the remaining part of the disposition of imposition of value-added tax for the first period of 2008 among the disposition of imposition listed in the attached Table 1 list and the disposition of imposition listed in the attached Table 2 list 2).

2. Ex officio determination of this safety - Whether the procedure of the previous trial is complied with is unlawful in Article 56(2) of the Framework Act on National Taxes.