1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. From August 9, 2011 to October 31, 2014, the Plaintiff engaged in construction business under the trade name “C” in Gyeyang-gu, Incheon.

B. On January 27, 2014, the Plaintiff reported value-added tax of KRW 10,818,046 for the second term portion of value-added tax in 2013. On July 25, 2014, the Plaintiff filed a return on KRW 31,336,197 for the first term portion of value-added tax in 2014, but did not pay it.

C. On March 27, 2014, the Defendant notified the Plaintiff of the payment of KRW 10,944,610 for the second term value-added tax for the year 2013, and KRW 31,702,830 for the first term value-added tax for the year 2014 on September 11, 2014.

Nevertheless, the Defendant, on November 2014, notified the Plaintiff of the payment of the aggregate value-added tax of 45,355,310 by adding up the additional charges.

(hereinafter “instant collection disposition”). E.

On December 9, 2014, the Plaintiff filed a petition for a trial with the Tax Tribunal on the instant collection disposition. However, on March 17, 2015, the Tax Tribunal rejected the petition for a trial on the grounds that it was merely a collection procedure to collect the tax amount for which the instant collection disposition became final and conclusive, and thus, it did not constitute a disposition subject to appeal.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 2, Eul evidence Nos. 1 to 3 (including the number of evidence No. 3), the purport of the whole pleadings

2. The Defendant asserts that the instant collection disposition is unlawful since it is merely a collection procedure and is not a taxation subject to a revocation lawsuit, and that the instant collection disposition seeking revocation of the instant collection disposition is unlawful, since it did not lawfully go through the previous trial procedure.

The obligation to pay the tax that adopts the tax return system is confirmed by the taxpayer's declaration, but if there is an inherent defect in the collection disposition that orders the payment of the determined amount of tax, or if there is a defect that corresponds to the grounds for the invalidation of the tax return, the validity of the collection disposition can be asserted.