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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Although no person was allowed to manufacture, import, store, transport, keep, or sell fake petroleum products, the Defendant made a mixture of fake petroleum products (2:00 square meters, 1,000-liters, 1,000-liters, and 2,719-liters, including 600-liters and milk 2,719-liters, which are installed in loading a vehicle owned by the Defendant (hereinafter “Plaintiff”) at a gas station (hereinafter “instant vehicle”) on October 25, 2013, together with an oil storage tank (2:8-liters, 1,00-liters, 1,00-liters, 2:0-liters, and 2:8-liters) in the same manner as the daily list of crimes, and manufactured fake petroleum products in total 45 times from July 20, 2012 to November 6, 2013 (attached Form 2).
The Plaintiff, who runs a cargo transport business and manufactures fake petroleum products by mixing them with light oil (hereinafter “instant criminal act”), was prosecuted by this court under the charge of violating the Petroleum and Petroleum Substitute Fuel Business Act (hereinafter “instant criminal act”), and was convicted of having been sentenced to a fine of KRW 5 million on May 21, 2014, and became final and conclusive around that time.
B. The Defendant on July 3, 2015 and
7.6. On the ground that the Plaintiff failed to file a return on the tax base by the statutory due date of return due to unlawful acts even though the Plaintiff manufactured the taxable goods stipulated by the Traffic, Energy and Environment Tax Act (hereinafter “Traffic Tax Act”), the amount equivalent to 40/100 of the tax amount to be paid without tax return under Article 47-2(2) of the Framework Act on National Taxes (attached Form 2) was calculated as additional tax (hereinafter “additional tax on tax without tax return”) and the traffic, energy and environment tax (hereinafter “traffic tax, etc.”) was imposed as a total of KRW 51,585,950 for each taxable period regarding the manufacturing of fake petroleum products listed in the crime log list, and the total of KRW 7,737,800 for education
C. On December 31, 2015, the Plaintiff raised an objection and filed a request for an inquiry with the Tax Tribunal.