1. On November 18, 2013, the Defendant imposed a value-added tax of KRW 34,669,220 on the Plaintiff in 2012.

1. Details of the disposition;

A. On December 23, 2003, the Plaintiff: (a) was established for the purpose of manufacturing and selling non-metallic metals; and (b) was the head office in Scheon-si B; and (c) the branch office has “D points” in C and “F points” in E in Yangju-si.

Among them, the "F point" has purchased waste copper, manufactured them through dynamics, etc. through static metal Co., Ltd., the external processing company, and manufactured and sold electric and electronic parts through the voltage and e-mail process.

B. From January 201 to January 2012, the Plaintiff received each tax invoice (hereinafter “each of the instant tax invoices”) from three companies, G, etc. (hereinafter “each of the instant transaction parties”) as indicated in the following table during the period of the value-added tax period. The Plaintiff returned and paid each of the instant tax invoices after deducting the input tax amount under each of the instant tax invoices from the output tax amount.

G 200,412,00 won, Co., Ltd. of February 2, 2012, G 336,339,000 won in total of the supply values in the taxable period of transaction name G 201

C. From June 3, 2013 to August 31, 2013, the Defendant issued each of the instant dispositions to rectify and notify the Plaintiff of KRW 61,876,09, and KRW 71,06,270, and KRW 34,669,220, respectively, of the value-added tax for the first year value-added tax in November 18, 2013, with respect to the Plaintiff’s KRW 1,876,09, and KRW 71,06,270, and KRW 34,69,220, respectively, of the value-added tax for the first year in 201.

The Plaintiff filed an appeal with the Tax Tribunal on February 27, 2014 upon filing an objection against the Defendant, but the appeal was dismissed on October 16, 2014.

[Ground of recognition] Unsatisfy, Gap evidence 1, Gap evidence 2-1, 2, 3, Gap evidence 3-10, Gap evidence 12-1, 2, 3, Gap evidence 16, 17, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion on this ground.