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

A. The Plaintiff was granted a contribution income deduction for KRW 000,00, from the year-end tax settlement for wage and salary income tax for the year 2005, with respect to the new roads belonging to the pre-school of the pre-school of the P.W 1-11 ground in the Gu of Overcheon-si, 1-2, and under the P. 5th floor of the building, whose headquarters belongs to the pre-school of the P.S. (hereinafter referred to

B. The Defendant denied the donation as eligible for income deduction and imposed a tax of KRW 000 on May 24, 201 under the pretext of correcting the error in donation, on the ground that the XX church did not constitute “organization established for the purpose of dissemination of religion and other edification” under Article 36(1)(e) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 21302, Feb. 4, 2009) and registered with the competent authority.

C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 18, 201, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on November 24, 201, and the said written decision reached the Plaintiff on November 28, 201.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 through 4, the purport of the whole pleadings

2. Summary of the plaintiff's assertion

The Plaintiff asserts that: (a) the instant disposition was imposed after the lapse of the five-year exclusion period for national tax assessment; (b) the XX church is a “organization established and registered with the competent authority for religious dissemination and other enlightenment; and (c) the Defendant previously treated the instant church as a religious organization and decided to grant a contribution deduction for the believers’s unconstitutionality; and (d) the Plaintiff’s refusal is contrary to the good faith principle; and (e) there are justifiable grounds for not imposing additional tax on the Plaintiff, and thus, the penalty tax imposition portion among the instant disposition is unreasonable.

3. Whether the lawsuit of this case is legitimate

The administrative litigation seeking ex officio revocation of the disposition imposing national taxes on the legality of the lawsuit in this case may be brought only through a request for examination or a request for adjudication under the Framework Act on National Taxes, unlike general administrative litigation, and shall be brought within 90 days from the date of receiving a notice of decision on the request for examination or adjudgment (Article 56(2) and (3) of the Framework Act on National Taxes). As seen earlier, the fact that the decision of the Tax Tribunal on the disposition in this case reached the Plaintiff around November 28, 201 is apparent that the lawsuit in this case was brought only on March 5, 2012 after the lapse of 90 days from the lawsuit in this case. Accordingly, the lawsuit in this case is unlawful even with the lapse of the period for filing the lawsuit in this case.

4. Conclusion

Therefore, the plaintiff's lawsuit of this case is unlawful and thus it is decided as per Disposition.