1. Of the instant lawsuits, the part of the confirmation of the imposition of corporate tax as of November 11, 1997 and December 2, 1997 shall be dismissed.

2...

1. Details of the disposition;

A. On July 1, 1981, 1981, the Plaintiff was established as the head office B, and for the purpose of coal mine operation and coal-free coal processing business, and operated the business of collecting coal from C mining establishments located in Dongdaemun-gu Seoul Metropolitan Government, and manufacturing and selling coal at Eultan factories located in Dongdaemun-gu, Seoul.

B. Around January 1, 1993, the Plaintiff reported the closure of each business in the Thai Magdae and the East Seodaemun, and thereafter, the Plaintiff reported the closure of the business.

4. Around 30.0: Around 30.

C. On May 2, 1997, the head of the Taecheon Tax Office (the Enforcement Rule of the Office Organization of the National Tax Service and its affiliated agencies was amended by Ordinance of the Ministry of Finance and Economy No. 150 on July 1, 2000, and the defendant succeeded to his authority; hereinafter the same shall apply) issued a disposition of default on the tax amount imposed on the plaintiff in 192, 1993, and each corporate tax and additional tax in 1994 on May 27, 1997. As a result of the disposition of default on the tax amount in arrears imposed on the plaintiff, F three land and 3 other on the plaintiff as of Jun. 27, 1997, 197, G and 5 land owned by the plaintiff, G and 1 land of the same Si, and I and 3 other land of the same Si, and appropriated the proceeds from the sale to the amount in arrears.

On November 11, 1997, the Defendant notified the Plaintiff of the transfer margin of the above real estate for public sale in KRW 285,032,020 for the business year of 1997, but corrected the amount of KRW 4,891,690 for December 2, 1997. On June 11, 1998, the Defendant revised the amount of KRW 1,027,829,010 for KRW 289,923,710 for which the Plaintiff paid up until then (the amount of KRW 285,032,02,020 for KRW 4,891,690 for KRW 289,923,71,00 for KRW 737,905,30 for the remainder (the amount of KRW 10).

[Ground of recognition] Class A’s evidence Nos. 15, 16, 17, Eul’s evidence Nos. 4, 5, and 6, the purport of the whole pleadings

2. Whether the part of the disposition of imposition of corporate tax dated November 11, 1997 and December 2, 1997 is legitimate

A. The summary of the Plaintiff’s assertion was served on November 11, 1997 by the Defendant for the payment notice of corporate tax against the Plaintiff as the above C mining center, but at the time, the Plaintiff was in the past.