1. Among the instant lawsuits, value-added tax for a period of one year, KRW 30,614,82, and value-added tax for two years in 2010.

1. Details of the disposition;

A. The Plaintiff, while engaging in the wholesale and retail business, purchased originals from Tae light Industry Co., Ltd., a chemical fiber-dispensoring company, filial duty, EKK knife, etc., and supplied them to small and medium-sized nuclear power manufacturers.

B. From 2010 to 2012, the Defendant omitted sales of KRW 1,570,000 by deeming the transaction price to be paid to the following account (C, D, E’s account; hereinafter “the instant borrowed account”) from 2010 to 2012; ② omitted sales of KRW 93,300,000 by not issuing a tax invoice to the seller or by issuing a reduction of the supply price in 2010; ③ issued false sales tax invoices of KRW 1,98,000,000 for 20 to 36,000,000 won for 1,963,000 won for 20,000 won for 36,000 won for 20,000 won for 36,000 won for 20,000 won for 36,000 won for 20,0000 won for 36,000 won for each of the value-added tax for 203,3316,0136,36,0138

(hereinafter “Disposition of Notification of Change in Income Amount”) C.

On December 23, 2013, the Plaintiff appealed to the Tax Tribunal, and filed an appeal on September 23, 2014.