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

A. On November 8, 2018, the Defendant urged the Plaintiff to pay a total of KRW 6,291,510 won of environmental improvement charges from July 1, 200 to June 30, 2018, including the amount of KRW 738,370 (including additional dues) for the second half of the year 200 (from July 1, 200 to December 31, 200) with respect to the vehicles B under the Plaintiff’s name (hereinafter “instant vehicle”).

(hereinafter referred to as “instant disposition” after January 1, 2008. Each urging letter states that “Any person who is dissatisfied with the instant disposition may file an administrative appeal with the ruling authority via the administrative agency within 90 days after the date on which he/she becomes aware of the disposition, and within 180 days after the date of the disposition.”

B. On February 14, 2019, the Plaintiff appealed against the Defendant. However, on March 21, 2019, the Defendant notified the Plaintiff that he/she would not accept the objection.

C. The Plaintiff filed an administrative appeal on March 26, 2019, but, on June 27, 2019, the Jeonnam-do Administrative Appeals Commission dismissed the appeal on the ground that the period for filing an administrative appeal expires and is unlawful.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 4, 5, Eul evidence No. 4, the purport of the whole pleadings

2. The Plaintiff’s assertion that the Plaintiff filed an application for bankruptcy and exemption with the court, which was exempted from liability on November 19, 2007, was unlawful since the imposition of environmental improvement charges after January 1, 2008.

3. Determination on the legitimacy of the instant lawsuit

A. The Defendant’s lawsuit on the main defense of this case is unlawful, even if the period for filing the lawsuit expires.

B. Article 20(1) of the Administrative Litigation Act provides that a revocation suit shall be instituted within 90 days from the date when the person becomes aware of the disposition, etc.

Provided, That when a request for administrative appeal is made in cases prescribed in the proviso to Article 18 (1) or when an administrative agency is mistakenly informed that a request for administrative appeal may be made, the period from the date when the original copy of the written adjudication is served.