2. The costs of the lawsuit are assessed against the defendant.

3. Each disposition described in paragraph 1 shall be suspended from its execution until the judgment of the appellate court of this case is pronounced.

Cheong-gu Office

The same shall apply to the order.

(a) Results of tracking the distribution process of alcoholic beverages;

1) The Plaintiff is a corporation established on May 14, 1990 and engaged in alcoholic beverage wholesale business after obtaining a comprehensive license for alcoholic beverage wholesale business from the Defendant.

2) As a result of the Busan regional tax office’s investigation of tracking the distribution process of alcoholic beverages, the Plaintiff was subject to a disposition of suspending the pertinent alcoholic beverage sales license from November 16, 201 to February 15, 2012 on the ground of a violation of the duty to issue a tax invoice. From April 28, 2014 to June 16, 2014, the Plaintiff was subject to an investigation of tracking the distribution process between January 1, 201 and December 31, 2013, including the period of suspending the pertinent 00 alcoholic beverages license from the Busan regional tax office. The Busan regional tax office determined that the Plaintiff supplied alcoholic beverages to the two years of 200 alcoholic beverages license suspension period, 100, 200, 200, 2000, 2000, 200, 2000, 200, 2010, 2000, 200, 2000.

(b) Disposition of cancellation of license for comprehensive alcoholic beverage wholesale business;

1) On August 6, 2014, the Defendant issued a disposition to revoke a license for alcoholic beverage sales business (comprehensive wholesale business) under Article 15(2)4 of the Liquor Tax Act (hereinafter “instant disposition of revocation”) on the ground that “the violation ratio of duty to issue the tax invoices for the second period of 2011 and the first period of 2012 exceeds 10%, respectively,” to the Plaintiff.

2) On August 6, 2014, the Plaintiff filed the instant lawsuit seeking revocation against the instant revocation disposition with the instant court.

(c) Disposition of reducing the volume of alcoholic beverages;

1) On August 29, 2014, the Plaintiff was subject to a stay of execution with the effect of the instant revocation until the instant judgment is pronounced in a suspended execution case that was conducted by this court 2014 or 273.

2) Accordingly, on September 15, 2014, the Defendant rendered a reduction of 50% of alcoholic beverages delivery to each company listed in the separate sheet No. 1, which is the purchaser of the Plaintiff, by the final and conclusive date of the instant judgment (hereinafter referred to as “instant reduction disposition”), based on Article 91(3) of the Regulations on the Management of Liquor Tax (National Tax Service Directive No. 1956, Oct. 1, 2012) and Article 3 of the Notice on the Criteria for Quantities of Shipment Quantity of Alcoholic Beverages Manufacturers, Importers, and Sellers (Notice No. 2012-23, Jun. 29, 2012).

[Ground of Recognition] Facts without dispute; Gap evidence Nos. 1 through 4 (including evidence 2014Guhap2585, respectively; 27, 29, 30 evidence (2014Guhap2585), Gap evidence Nos. 4 (2014Guhap3045), Eul evidence Nos. 1, 2, 9 (2014Guhap2585), the purport of the whole pleadings, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

During the period of license suspension of 00 alcoholic beverages, six members of the business of 00 alcoholic beverages were dead at 00 alcoholic beverages and engaged in business activities in the Plaintiff, and five of them were re-entered into 00 alcoholic beverages after the above license suspension period. However, the above employees supplied alcoholic beverages to their business partners, who had been previously managed, using the Plaintiff’s funds and physical facilities, and supplied alcoholic beverages to the Plaintiff’s name and account. The above business partners also directly become the Plaintiff.

Payment of alcoholic beverage price and delivery of tax invoice, but 00 alcoholic beverages loan the name of the plaintiff;

Since it does not engage in business, the cancellation of this case and the reduction of this case based on the cancellation of this case.

Dispositions are illegal.

B. Relevant statutes

Attached Form 2 is as shown in the relevant statutes.

C. Determination

1) Facts of recognition

(1) November 16, 201, which date of commencement of the license suspension period of 00 alcoholic beverages, shall be February 2, 2012

15. Around 15. Around 00, six employees of 00 alcoholic beverages were dead from 00 alcoholic beverages and were employed as the plaintiff.

The Si 00 alcoholic beverages were re-entered into the City, which are listed in Table 1 below.

Table 1

Plaintiff’s resignation date of 00 circulation 00 of the date of Plaintiff’s resignation; the date of Plaintiff’s resignation;

Mo00 On November 25, 2011, 201 November 25, 2011, February 15, 2012

New0 November 15, 201, 201. < Amended by Presidential Decree No. 23592, Feb. 16, 2012>

This 00 November 15, 201, Nov. 16, 2011, February 16, 201, 201

on November 30, 201, 201, on December 1, 2011, 201, February 16, 2012

November 15, 2011, 201, Nov. 16, 201, 201: < Amended by Presidential Decree No. 23590, Feb. 16, 2012>

Park 00 November 15, 201, 201 November 16, 2011

② Around the beginning of the license suspension period for 00 alcoholic beverages, the Plaintiff purchased three vehicles for transporting alcoholic beverages from 00 strings, but reselled all three vehicles at 00 strings by the end of the license suspension period.

③ 00 alcoholic beverages were not paid refund and retirement allowance due to the interim settlement at the time of retirement of six members of the above business, and the Plaintiff did not withhold income tax, etc. of the members of the business who were employed after retirement of 00 alcoholic beverages.

④ At the computer of 00 le0 of the accounting directors of 00 alcoholic beverages, the document stating the details of the current gross profit, the fixed expenditure cost in December, the accounts (equipment), loans, taxes, etc. was discovered. Among them, the document stating 12th fixed expenditure cost is '(s)0,000,000, 's cash payment', 's cash payment', 's 00,000,000, and 's00,000,000', '2/16-22, and '2/22,' as well as 's 's 's benefits0,000,000,000' in the document stating '2/16-22,00. In addition, in the case of a leap-ben computer, the file was found.

⑤ During the process of tracking and investigating the distribution process of alcoholic beverages by Busan Regional Tax Office, Kim 00, Yellow0, and Park 00 stated as follows:

▷ 김00(00주류의 전무)

- 00 alcoholic beverages were unable to carry on the business for three months after the investigation, and if the business is no longer carried on for three months, the business partner will lose the business partner, so he/she will be employed only on a document for the supply of alcoholic beverages by lending the name of the other alcoholic beverage company.

- The head of le00 president had the license suspension and ordered the Yangsan Team to 00 00 , Busan 00 , Ulsan 00 , Ulsan 00 , and Ulsan 00 jun , to be employed on documents.

- A person who has worked for 00 masters and worked for 00 masters, who have worked for 00 masters and who have worked for 00 masters and has been in charge of 00 masters, 00 distribution, and 00 masters who sent to 00 masters, regardless of the meeting.

- Plue 00, 00, 00, Maximum 00, and red 00, were on duty at trine 00, because they must carry alcoholic beverages.

- 6% of the total sales in 00 alcoholic beverages in the name of 00 alcoholic beverages were charged with commission.

- In all cases, the Plaintiff entered 00 passbooks and paid 6% of the 00 official fees and 6% of the 00 official fees and the purchase cost of alcoholic beverages to the Plaintiff.

▷ 황00(원고에서 직원채용, 급여 및 거래처관리 등 회사업무 전반을 관리)

- - 6, such as Ma00, may be known as an employee who has been from 00 alcoholic beverages.

- - visiting 00do 00 circulations to request the management of business partners and business partners.

- The calculation of six salaries transferred from 00 alcoholic beverages is not from 00 circulation but from 00 alcoholic beverages.

▷ 박00(00주류의 직원으로 근무하다가 원고에 입사)

- In fact, they did not work in the distribution of 00 alcoholic beverages. 00 alcoholic beverages were employed in the form of 00 distribution due to the suspension of business.

- The delivery of alcoholic beverages was simply done, and the same period of business suspension was still in the same way as that of the business suspension in the 00 alcoholic beverages.

[Reasons for Recognition] Unsatisfy, entry in the Evidence Nos. 1 to 6 (2014Guhap2585) and pleadings

The purport of the whole

2) Determination

According to the above facts, even though the plaintiff supplied alcoholic beverages to the second half of 2011 and the first half of 2012, he did not issue a tax invoice for 00 alcoholic beverages, and also there is doubt as to whether the plaintiff did not issue a false tax invoice in the name of the plaintiff to each customer by lending 00 alcoholic beverages.

However, in full view of the aforementioned evidence and the following facts and circumstances acknowledged by the Defendant in addition to the overall purport of the pleadings, each of the aforementioned evidence and evidence Nos. 27, 29, 30 (2014Guhap2585), it is insufficient to recognize that the Plaintiff lent the Plaintiff’s name during the period of suspension of a license of 00 alcoholic beverages to allow 00 alcoholic beverages to operate alcoholic beverages sales business, and there is no evidence to acknowledge this.

① The Kim 00, who made the most concrete statement on the name lending agreement and quid pro quo relationship between the Plaintiff, etc. and the 00 alcoholic beverages, reversed the statement to the effect that it was dismissed from office in the course of the prosecutor’s investigation, and that it was erroneous in the course of the prosecutor’s investigation. The Park 00 reversed the statement to the effect that it was only lent the name to 00 alcoholic beverages so that she can be registered as an employee of the Plaintiff and 00 alcoholic beverages, and that she had not been employed as an employee of the 00 alcoholic beverages. Furthermore, the Plaintiff’s statement of 00 alcoholic beverages was merely managed separately from the existing employees, and did not state the existence of the name lending agreement and the receipt of quid pro quo money between the Plaintiff and 00 alcoholic beverages.

② It is insufficient to recognize that 00 alcoholic beverages were engaged in alcoholic beverage sales business by leasing 00 alcoholic beverages to the Plaintiff solely on the fact that the Plaintiff purchased 3 used cars through 00 straws before and after the time when the Plaintiff joined the Plaintiff, but around the time of retirement of the said employees, again sold the above 3 used cars to the Jink straws. Moreover, there is no evidence to support that the said 3rd car was transferred again to 00 alcoholic beverages after the expiration of the period of suspension of license of 00 alcoholic beverages.

③ It is difficult to readily conclude that 00 alcoholic beverages continued to operate a business under the Plaintiff’s name on the ground that 00 alcoholic beverages did not pay a refund and retirement allowance due to an interim settlement for year-end settlement to the said 6 employees. In the process of prosecutor’s investigation, the Plaintiff paid benefits to 00, etc., and withheld and paid the premium for 4

④ There is no objective data to support that the items, such as the monthly expenditure budget table, and ‘sp benefits' written in the statement of expenditure of ‘2/16-2/22' discovered from the computer of le00, are wages to the employees of 00 alcoholic beverages who were employed by the plaintiff. It is not possible to exclude the possibility that the monthly expenditure budget table is related to the transactions before the plaintiff's license suspension or business.

⑤ Whether 00 alcoholic beverages and 00 alcoholic beverages paid in return for the name lending to the Plaintiff, were not revealed.

(6) The possibility that a business operator of 00 alcoholic beverages may have re-entered 00 alcoholic beverages because he/she is liable for 00 alcoholic beverages or for severanceing from his/her position is likely to be liable under a damage compensation agreement cannot be ruled out. In cases of 00 alcoholic beverages, he/she did not re-enter 00 alcoholic beverages after withdrawal from the Plaintiff. Therefore, it is difficult to readily conclude that a business operator of 00 alcoholic beverages had disguised employment for the Plaintiff

3) Therefore, inasmuch as the instant disposition of revocation is unlawful, and so long as the instant disposition of revocation is unlawful, the instant disposition of mitigation against each company listed in the separate sheet No. 1, which is the Plaintiff’s customer who was subject to the instant disposition of revocation from the court, is also unlawful.

3. Suspension of execution of each disposition of this case

According to the records of this case, since it is recognized that there is an urgent need to prevent damage which is difficult to recover from the plaintiff due to the execution of each of the dispositions of this case, and there is no other evidence that the suspension of execution may have a significant impact on public welfare due to the suspension of execution, each of the dispositions of this case shall be suspended until

4. Conclusion

Therefore, since the plaintiff's claim is well-grounded, all of them shall be accepted, and it is decided as per Disposition.