1. The Defendant’s value-added tax amounting to KRW 286,708,280 (including additional tax; hereinafter the same shall apply) for the first year of 2010, the Plaintiff on September 1, 2016.

1. Details of disposition;

A. The Plaintiff is a company established on October 17, 200 and engaged in the business of mixing chemical substances by March 31, 2015.

B. From the second to the second period of 2008, the Plaintiff received 36 copies of the purchase tax invoices of KRW 21,681,00,000,000, total supply value from B Co., Ltd. (hereinafter “B”) and C Co., Ltd. (hereinafter “D”) as listed in the following table, and issued 43 copies of the sales tax invoices of KRW 22,039,000,000, total supply value to E Co., Ltd. (hereinafter “E”), Co., Ltd. (hereinafter “F”), F Co., Ltd. (hereinafter “H”), G Co., Ltd. (hereinafter “H”) and H (hereinafter “the purchase tax invoices and sales tax invoices”), and paid value-added tax by including the supply value of each of the instant tax invoices in the input tax amount and output tax amount for each taxable period.

(unit: 00 million won) E F HB G

C. From June 14, 2013 to June 6, 2014, the Commissioner of Busan Regional Tax Office conducted a tax investigation into B and E, and deemed that the Plaintiff participated in the processing transaction between B and E, and notified the Defendant of the taxation data related to the Plaintiff.

From May 2, 2016 to July 31, 2016, the Defendant conducted an investigation into the tax offense against the Plaintiff. On September 1, 2016, the Defendant deemed each of the instant tax invoices as indicated in the following table and notified the Plaintiff of KRW 286,70,708,280, value-added tax of KRW 126,89,830, value-added tax of KRW 1,201 for the year 2011, value-added tax of KRW 91,909,710, KRW 15,082,00, and KRW 24,094,800 for the year 2012, the value-added tax of KRW 15,082,00 for the year 2012, and the amount of value-added tax of KRW 24,094,80 for the year 2012.

(hereinafter “instant Disposition”) . B’s Strategic Transactions (Processed Purchase 19,259,000,000) - B’s representative director - B’s production of items without value as the so-called “c Transactions” or items without real value, and in collusion with J representative director, the E representative director, which is the subsidiary company, the E representative director, shall receive the relevant company’s false tax invoices from E, and 18.