1. On May 24, 2016, the Defendant imposed a value-added tax of KRW 124,315,120 on the Plaintiff in 2013.

1. Details of the disposition;

A. The Plaintiff (formerly changed company: Dong name light Co., Ltd.) is a company that manufactures and sells gaseous filterings, industrial air exhausters, etc., which are environmental pollution preventive facilities, established on March 23, 1985.

B. On April 4, 2013, the Plaintiff filed an application for commencing rehabilitation procedures with the Seoul Central District Court and received the rehabilitation decision on April 16, 2013, and the rehabilitation plan approval order on December 27, 2013, respectively.

(Seoul Central District Court 2013 Ma66, hereinafter referred to as "the instant rehabilitation plan"). (C) The above authorized rehabilitation plan is referred to as "the instant rehabilitation plan."

The instant rehabilitation plan provides for the following matters concerning the alteration of the rights of commercial transactions and the repayment method of the liabilities among rehabilitation claims:

Section 4 of Section 4 of the rehabilitation plan of this case, a summary of the rehabilitation plan of this case, a change in rights and a method of repayment

2. Summary of change of rights and method of performance;

(b)(4)The principal and interest of the debentures at the time of commercial transactions shall be repaid in cash, the total interest accrued after commencement shall be exempted, and the remainder of the principal and interest accrued before commencement shall be the remainder of the debentures at the time of commencement of the rehabilitation plan, Section 2(b) of Chapter 9 of the rehabilitation plan

by conversion into investment under subsection (1) shall substitute for payment.

In cases where creditors convert their amount of claims into equity without paying new shares for the change of shareholders' rights under Chapter 9 and the change of rehabilitation security rights and rehabilitation claims under the rehabilitation plan of the main plan for the issuance of new shares by conversion into equity pursuant to Section 2 of the issuance of new shares, new shares shall be issued and substituted for repayment on the effective date of issuance of new shares

At this time, a fraction of less than one share shall be retired without compensation.

(b) Rehabilitation claim lease obligations, rehabilitation claim confirmation and indemnity obligations, rehabilitation claim, lease deposit obligations, rehabilitation claim and commercial transaction obligations, conversion into investment of persons with special interest with respect to rehabilitation claims - class of shares: 500 won in the face value of each share - 500 won in the face value of each share - the effective date of issuance of new shares: By the retirement of shares in Section 3 of the date on which the approval of this rehabilitation