1. All of the instant lawsuits are dismissed.

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

1. Basic facts

A. On July 9, 2014, the Plaintiff filed a report on tax evasion with the Defendant on July 9, 2014, stating that “A, a joint representative of the Plaintiff, and his business partners, received tax invoices differently from actual transactions and concealed actual transaction prices using a borrowed account.” Meanwhile, E filed a report on tax evasion identical with the above report on tax evasion, prior to the Plaintiff’s report on tax evasion.

B. On April 23, 2015, the Defendant notified the Plaintiff of the result of the report on the result of tax evasion reporting and the Plaintiff’s objection 1) on April 23, 2015, on the grounds that “the Plaintiff used the report on tax evasion for taxation in accordance with the law and principles.” 2) On July 20, 2015, the Plaintiff filed an appeal with the Tax Tribunal to the effect that “the Defendant is dissatisfied with the report on the result of tax evasion reporting against the Plaintiff on April 23, 2015.”

(3) In the instant tax assessment procedure, the Defendant issued a reply to the effect that “In the instant tax assessment procedure, the Plaintiff shall only pay a monetary reward to the person who first filed the report, pursuant to Article 65-4(19) of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 26066, Feb. 3, 2015)” on September 24, 2015 (hereinafter “instant reply”). The Plaintiff’s assertion seeking payment of a monetary reward is without merit.”

4) The Tax Tribunal dismissed the above appeal on September 30, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 1-1, 2-2, Gap evidence 2-1, 2-2, Gap evidence 14-4, Gap evidence 15-1 through 6, the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

(a) The term "administrative disposition that is the object of an appeal litigation against related legal principles" means any act under public law of an administrative agency, which is specific;