1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. On September 16, 2015, the Plaintiff filed a return on global income tax (including additional tax; hereinafter the same shall apply) on September 12, 2015 with the trade name “C Driving Schools” in Suwon-gu, Suwon-si, Suwon-si, on the estimation of the global income tax attributed to the Plaintiff for the year 2014 (hereinafter “instant initial disposition”). On October 12, 2015, the Defendant imposed and collected global income tax (including additional tax; hereinafter the same shall apply) KRW 5,623,449 (hereinafter “instant initial disposition”).

B. On December 16, 2015, the Plaintiff filed a claim for correction of the initial disposition of this case with the Defendant for the reason that the expenses of KRW 64,620,461 were actually paid in the course of operating the instant private teaching institute. On March 22, 2016, the Defendant notified the Plaintiff of the dismissal of the said claim (hereinafter “instant dismissal notice”).

C. On May 2, 2016, the Plaintiff’s notice of dismissal of the instant case against the Defendant.

On June 15, 2016, the Defendant filed a civil petition for grievance by asserting the reasons indicated in the claim and filed a civil petition for grievance, and on June 15, 2016, the Defendant rendered a disposition of reduction or correction that cancels KRW 795,570 of the initial disposition of this case (hereinafter “instant reduction or correction”).

On September 2, 2016, the Plaintiff filed a request for review against the Commissioner of the National Tax Service for the instant disposition of reduction or correction, but the Commissioner of the National Tax Service rendered a decision to dismiss the Plaintiff’s request on December 14, 2016 on the ground that the instant disposition of reduction or correction does not constitute a disposition of appeal.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, Eul evidence Nos. 1 through 4 (including paper numbers), the purport of the whole pleadings

2. Determination on the legality of a lawsuit

A. The correction disposition does not include the initial return or imposition disposition and the separate independent taxation disposition, but its substance is a change in the original return or imposition disposition and thereby brings a favorable effect to the taxpayer on the partial cancellation of the amount of tax. Therefore, the decision of correction remains not yet revoked.