1. Of the instant lawsuit, the Defendant’s value-added tax of KRW 794,670, 201, which was imposed on the Plaintiff on December 1, 2016.

1. Details of the disposition;

A. On May 3, 2008, the Plaintiff is a person who registered his business with the trade name of Dongdaemun-gu Seoul Metropolitan Government “D” in the underground subparagraph C and runs a retail business of folklores.

B. The Incorporated Foundation E is a local government-funded institution that was established with property contributed by the F local government for the purpose of management, operation, etc. of E, which is the aquatic plant capacity located in the GF local government on April 10, 2012.

An incorporated association G (hereinafter referred to as “G”) was a corporation established by H for various cultural activities, and managed E from around 2004 to the establishment of an incorporated foundation E, and performed the projects for creating “I” in E (E surrounding environment) by being entrusted by the incorporated foundation E (E surrounding environment) around September 26, 2012.

C. As part of the I development project, the Inspector of the Seoul Regional Tax Office notified the Defendant of the taxation data that the Plaintiff supplied goods to G and received the price (hereinafter “instant transaction”) with respect to the “J installation work” (hereinafter “instant construction work”) ordered by the F local government and implemented by G as follows:

2,470,000 won for the supply of sampling in 2,201, 201 to 2,32,470,000 won for the production and supply of first bricks and portraits in 2,80,000 in 2012

D. On December 1, 2016, the Defendant notified the Plaintiff of the amount of value-added tax of KRW 794,670 (including additional taxes; hereinafter the same shall apply) for the reason that the Plaintiff omitted the instant transaction at the time of filing a return on the output of value-added tax, which was KRW 12,642,70 in January 2017, 201, value-added tax of KRW 11,841,930 in the year 2017, and value-added tax of KRW 11,841,930 in the year 2013.

In addition, the Defendant’s rectification and notification of KRW 947,604 of the value-added tax for the first period of No. 1 in 2014 by applying the tax rate of 10% to the sales tax base on the ground that the annual proceeds from supply of D business operated by the Plaintiff exceeded KRW 48 million due to the foregoing rectification of value-added tax as above.

Value-added tax for the second period in 2011.