1. All of the plaintiff's claims are dismissed.

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

Basic Facts

From April 14, 2008, the Plaintiff is a corporation that runs the business of filling and selling liquefied petroleum gas (LPG) for vehicles in Gwangju Mine-gu.

The Director of the Regional Tax Office of Gwangju and the Director of the Gwangju Regional Tax Office notified the Plaintiff of the results of the investigation into the Plaintiff and the Defendant, from November 1, 2012 to November 20, 2012, the Director of the Gwangju Regional Tax Office conducted an investigation into tracking the distribution process of fake petroleum products with respect to the Plaintiff, and confirmed that the Plaintiff’s act constitutes an act of manufacturing the individual consumption tax and notified the Defendant by deeming that the Plaintiff’s act constitutes an act of manufacturing the individual consumption tax and the Plaintiff’s act constitutes an act of manufacturing the goods.

The Defendant imposed individual consumption tax, etc. on the Plaintiff, and the Defendant imposed individual consumption tax and education tax on the Plaintiff on January 26, 2013, and imposed individual consumption tax and education tax (hereinafter “instant imposition disposition”), and the Plaintiff did not pay the said individual consumption tax, etc. on February 5, 2013, each of the additional charges stated in the “tax amount” column in attached Table 1, along with the principal tax imposed upon the instant imposition disposition.

(hereinafter “instant collection disposition”). On February 25, 2013, the Plaintiff appealed against the instant disposition, and filed an objection with the Director of the Gwangju Regional Tax Office, but the Director of the Gwangju Regional Tax Office dismissed the said objection on March 25, 2013.

Accordingly, on June 24, 2013, the Plaintiff filed an appeal with the Tax Tribunal. On January 21, 2014, the Tax Tribunal submitted the instant disposition to the Plaintiff.