1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On January 12, 2016, the Plaintiff was a corporation that runs a map sales wholesale and retail business, etc. exempt from value-added tax. The Plaintiff reported the value-added tax from No. 1 to No. 2018 as indicated in the following table and received a refund of the tax amount.

The details of the Plaintiff’s return and refund of value-added tax (unit: unit) shall be 005,132,3535,142,350 for the second period of 2018 04,103,103,1064,113,100 for the second period of 2017,200,20020,387,8822,377,377,80 for the second period of 2017, 2004,103,1064,113, 1000 for the second period of 2018,204,103, 1064, 13, 100 for the second period of 2018.

B. After reviewing the Plaintiff’s details of return of value-added tax, the Defendant notified the Plaintiff of the pre-announcement of the imposition of value-added tax of KRW 16,571,073 on August 26, 2019, on the ground that the Plaintiff, who run a guidance retail business, which is a tax-free wholesale business, was unable to deduct the input tax amount from the output tax amount under Article

(hereinafter “Pre-announcement of taxation of this case”)

On October 1, 2019, after September 30, 2019, the deadline for requesting pre-assessment review, the Plaintiff filed a request for pre-assessment review on October 1, 201, and the Defendant rendered a decision to exclude the instant pre-assessment review pursuant to Article 81-15(5)3 of the Framework Act on National Taxes on October 16, 2019.

On October 1, 2019, the Defendant notified the Plaintiff of the correction of KRW 16,571,060 in total, including the Plaintiff’s initial return tax amount and additional tax amount as indicated in the following table (hereinafter “instant disposition”), and the Plaintiff did not request an examination and request a judgment within 90 days from the date on which the said disposition was served.

The Defendant’s revised details of value-added tax (unit: unit) the amount of tax notified of the rectification of the amount of tax for correction of the amount of tax filed for rectification of the amount of tax filed for rectification of the amount of tax filed for rectification of the amount of tax filed for rectification in the taxable period for the taxable period, as the first period 3,6360, 140, 624, 893 2,578, 670, 67027, 6227, 5223,015, 400 for the second period 20, 2017, 005, 005,142, 3501, 350, 080, 9216, 223, 270, 2018.