1. The Defendant’s value-added tax amounting to KRW 15,034,940 on June 15, 2016 (including additional tax) for the first term of 2010 against the Plaintiff.

1. Details of imposition of value-added tax;

A. On June 10, 1995, the Plaintiff registered Kimpo-si C and D with the trade name “B” as its place of business. From around 2010, the Plaintiff was running the business of collecting and selling recyclable products, such as scrap iron scrap metal, in the operation of Kimpo-si.

B. The Plaintiff received the tax invoice from F (Representative G) in the first taxable period of 2010, and then reported the value-added tax by reflecting it.

No. 10,432,900, 66,952,952,900, total supply value of the portion for which input tax deduction is denied on January 22, 2012, 201, 200, which is the aggregate of supply value for each tax invoice (unit) received from F on the date of the taxable period by the tax authority on January 26, 2010, which is the aggregate of supply value for each tax invoice processed by the tax authority on the date of the taxable period; and

C. The Director of the Central Regional Tax Office of China has investigated data about F and its purchaser, against the Plaintiff.

As stated in paragraph (1), each tax invoice of KRW 66,952,900 (hereinafter “instant tax invoice”) which is part of the supply value among the tax invoices received on January 20, 2010 from F is deemed to be a tax invoice for processing issued without a real transaction and sent the relevant tax rectification data against the Plaintiff to the Defendant side.

Accordingly, on June 15, 2016, the Defendant issued a notice of correction that imposed KRW 15,034,940 on the first quarter value-added tax for the year 2010 by adding the additional tax amount to KRW 8,339,653 (=additional additional tax for unfaithful return KRW 4,322,479, additional tax for unfaithful return KRW 2,678,116).

(hereinafter “instant disposition”) . E.

The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on August 29, 2016, but was dismissed on October 28, 2016.

recognized.