1. On November 3, 2017, the Defendant’s value-added tax for the first term of 2009, which was imposed on the Plaintiff on the Plaintiff (including penalty tax) KRW 109,017,210.

1. Details of the disposition;

A. On March 8, 1990, the Plaintiff was a stock company established for the purpose of landscaping planting business, etc., and was issued a purchase tax invoice from B, C, D, and E (hereinafter “B, C, D, and E”) from 2009 to 2015, and received the deduction of the input tax amount by filing a report on the corporate tax and value-added tax based thereon.

B. The Director of the Gwangju Regional Tax Office, from December 20, 2016 to September 29, 2017, conducted an integrated investigation of corporate tax against the Plaintiff (hereinafter “instant investigation”), and notified the Defendant that the Plaintiff evaded corporate tax and value-added tax by obtaining a false purchase tax invoice (hereinafter “each of the instant tax invoices”) from the instant trading enterprise, which is larger than the actual transaction amount, by deducting the relevant input tax amount from the output tax amount.

Accordingly, on November 3, 2017, the Defendant imposed value-added tax on the Plaintiff as indicated below [Attachment 1] (hereinafter “instant disposition”).

[Attachment 1] 1 209.1 term portion 109, 017, 217, 210 17, 107, 1247, 1247, 209. 902 term portion 69, 35, 060 11, 571, 270, 270 209, 207 209, 2041, 20638, 2064, 207, 209, 208, 2064, 207, 207, 208, 36035, 676, 700, 700, 106, 222222, 938, 207, 204, 208, 208, 2064, 208, 2011.

C. Meanwhile, with respect to each of the tax invoices in this case, the Plaintiff’s representative director F et al. is necessary for landscaping projects conducted by the Plaintiff in the Gwangju District Court’s 2017Gohap136 and 155 (combined).