1. Disposition on revocation of the license for comprehensive alcoholic beverage wholesale business, which the Defendant has made to the Plaintiff on August 6, 2014, and disposition on September 15, 2014

1. Details of the disposition;

A. (1) As a result of the tracking investigation of the distribution process of alcoholic beverages, the Plaintiff was established on May 14, 1990 and operated alcoholic beverage wholesale business after obtaining a comprehensive license from the Defendant. (2) The Plaintiff Company B (hereinafter “B”) was subject to the disposition of suspending the pertinent alcoholic beverage sales license from November 16, 2011 to February 15, 2012 on the ground of the violation of the duty to issue tax invoices as a result of tracking investigation of the distribution process of the Busan regional tax office.

From April 28, 2014 to June 16, 2014, the Plaintiff was investigated by the Busan Regional Tax Office from January 1, 2011 to December 31, 2013, including the license suspension period of B. The Busan Regional Tax Office determined that the Plaintiff supplied alcoholic beverages to B and did not issue a tax invoice (624,40,000 won) at the end of February 2, 201, the license suspension period of B, and at the end of January 2012, the amount (624,40,000 won) processed and delivered a tax invoice by lending the name exceeds 100/1,00 of the total sales amount of alcoholic beverages for the second period of February 2, 2011 and the first period of January 2012.

B. On August 6, 2014, the Defendant issued a disposition revoking a license for alcoholic beverage sales business (comprehensive alcoholic beverage sales business) pursuant to Article 15(2)4 of the Liquor Tax Act on the ground that the Plaintiff on August 6, 2014 (hereinafter “instant disposition”).

(2) On August 6, 2014, the Plaintiff filed the instant lawsuit seeking revocation against the instant disposition of revocation in this Court.

C. (1) On August 29, 2014, the Plaintiff received a decision to suspend the validity of the instant disposition until the instant judgment is pronounced in a suspended execution case conducted by this court 2014A273 on August 29, 2014. (2) Accordingly, the Defendant on September 15, 2014 (National Tax Service Directive No. 1956, Oct. 1, 2012), Article 91(3) of the Regulations on the Management of Liquor Tax Affairs (National Tax Service Directive No. 1956, Oct. 1, 2012), and the National Tax Service on June 29, 2012.