1. Revocation of a judgment of the first instance;

2. On January 13, 2014, the Defendant issued a disposition to revoke a comprehensive liquor sales business license to the Plaintiff.

1. Details of the disposition;

A. On May 14, 2007, the Plaintiff: (a) obtained a comprehensive liquor wholesale business license (including imported alcoholic beverages) from the Defendant, the location of the sales outlet from the Defendant, Gyeongnam-Gun B (hereinafter “Seoul-do Head Office”); and (b) the type of alcoholic beverages to be sold, which are “former alcoholic beverages (including imported alcoholic beverages), other than general consignment and spirits,” and engaged in the said liquor wholesale business.

B. From August 29, 2012 to October 17, 2012, the Commissioner of the Busan Regional Tax Office: (a) conducted an investigation of tracking the distribution process of alcoholic beverages with the Plaintiff; (b) determined that “the Plaintiff, from October 1, 2008 to October 17, 2012, established a place of business and stored and sold alcoholic beverages in Scheon-si C (hereinafter “Sacheon-si”); and (c) issued a tax invoice to the customer during the quarterly taxable period from February 2, 2009 to February 2, 2012 to notify the Defendant.”

C. Accordingly, on February 13, 2013, the Defendant issued a notice to the Plaintiff and D, who actually operated the Plaintiff, to pay KRW 54,057,890, which constitutes a fine on the ground that the Plaintiff sold alcoholic beverages without a license and issued a false tax invoice (hereinafter “instant notice disposition”). Accordingly, the Plaintiff issued the said notice disposition on April 26, 2013, and D on November 6, 2013.

On January 2, 2014, the Defendant notified the Plaintiff that the Plaintiff’s license for comprehensive liquor wholesale business was revoked pursuant to Article 15(2)1 of the Liquor Tax Act on the ground that the Plaintiff did not meet the licensing requirements under Article 8(1) of the Liquor Tax Act and Article 9(1) [Attachment 5] of the Enforcement Decree of the same Act due to an act of liquor sale without license.

Then, on January 13, 2014, the Defendant: (a) designated the date of revocation of the license as January 17, 2014; (b) notified the Plaintiff of the revocation of the Plaintiff’s comprehensive liquor wholesale business license (hereinafter “instant disposition”).

E. The Plaintiff is dissatisfied with this, and on January 9, 2014.