1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance for the acceptance of the instant case is as follows: “The extent of the first instance judgment” among the grounds of the judgment of the court of first instance shall be as follows: “The extent of the first instance judgment shall be as to the extent of the first instance judgment; “The Plaintiff shall include the land in this case; “The Plaintiff shall include the O, P, and Q Q tax parcel adjacent to the land in this case as of October 6, 2014,” and “the Plaintiff shall be as to the land in this case as of October 6, 2014,” and the reasoning of the judgment of the court of first instance shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act; the main sentence of Article 420 of the Civil Procedure Act.

【Judgment as to the Plaintiff’s argument on the grounds of appeal】

A. The plaintiff's assertion 1) Tax investigation conducted by the illegal defendant for the disposition of this case (hereinafter "tax investigation of this case")

(2) Article 81-7 of the Framework Act on National Taxes is unlawful since prior notification procedures stipulated in Article 81-7 of the same Act and procedures such as the issuance of the taxpayers' rights charter under Article 81-2 of the same Act are conducted without being taken. Thus, the admissibility of the evidence of the instant confirmation document, etc. is also unlawful. (2) The instant confirmation document (Evidence No. 3) was drafted by pressure against C refusing to prepare by a tax official who did not present an identification card. The written answer (Evidence No. 4) against the Plaintiff couple was written without notifying the right to refuse to appear and the right to receive assistance stipulated in Article 81-5 of the Framework Act on National Taxes, and the tax official did not notify the applicant of the right to refuse to make statements

Therefore, since the above written confirmation or written answer violates the principle of ensuring due process under the Constitution, it cannot be used as data for the disposition of this case, and accordingly, they can be used as material.

The instant disposition taken on the basis of this case is unlawful.

B. We examine the determination of the illegality of the 1st tax investigation procedure.