1. On November 10, 2016, the Defendant imposed value-added tax of KRW 20,060,480 on the Plaintiff for the second term of 2013.

1. Details of the disposition;

A. The Plaintiff is a company established for the purpose of selling and manufacturing construction materials in Gangseo-gu Busan Metropolitan Government 1 Dong, 2379-10.

B. On February 5, 2013, the Plaintiff filed an application with the Changwon District Court for commencement of rehabilitation procedures and received a decision to commence rehabilitation on April 1, 2013, and a decision to grant authorization for the rehabilitation plan on December 16, 2013, respectively.

(Seoul District Court 2013 Ma10, hereinafter the above-mentioned rehabilitation plan is referred to as the "instant rehabilitation plan"). The rehabilitation plan in this case

2. Rehabilitation security right (i) change of rights and method of repayment 1) details of claims (i.e., settlement of claims, 208,814, 591- 208,814,591, 208,814, and 591 details of rehabilitation security rights prior to the change of rights are as follows: (ii) change of rights and method of repayment: (iii) payment of 81% of the principal and interest prior to the commencement of the principal and interest prior to the commencement of the rehabilitation plan in cash; and (iv) payment of 15% of the amount to be paid in cash from the first year (2014) to the sixth year (2019); and (v) payment of 10% of the amount to be paid in cash in the seventh year (2020) year (20).

The 19% of the principal and interest prior to commencement, excluding the amount of cash repayment, shall be fully converted into equity investment as prescribed by the change of the rights of shareholders in Chapter IV.

The details of rehabilitation claim obligations to be paid by the debtor after the alteration of rights are as follows: 2. (1) The details of rehabilitation claim obligations to be paid prior to the alteration of rights as of the basic date of the rehabilitation claim(s) details of the rehabilitation claim(s) as of the basic date of the rehabilitation claim(s). The details of the rehabilitation claim obligations to be paid prior to the alteration of rights are as follows: (3), 107, 367, 735, 834, 7123, 443, 443, 202, 448(2) methods of the alteration of rights and reimbursement are as follows: (1) The details of the rehabilitation claim obligations to be paid prior to the alteration of rights are as of the basic date of the rehabilitation claim(s) details of the rehabilitation claim(s).