1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation concerning this case is as stated in the reasoning of the first instance judgment, except for the addition of “judgment on the plaintiff’s assertion of the trial” as stipulated in the following Paragraph (2). Thus, it shall be cited by the main text of Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Judgment on the Plaintiff’s assertion of the trial

A. The plaintiff asserts that "the five-year extinctive prescription under Article 96 (1) and (3) of the National Finance Act shall apply to the disposition of this case."

However, Supreme Court Decision 2012Du16787 Decided April 10, 2014 cited by the Plaintiff as the basis for the imposition of indemnity in relation to the imposition of indemnity for illegal occupation of state property, is in the nature of a similar monetary claim that is similar to the return of unjust enrichment based on illegal occupation of state property, and the right to impose and collect indemnity under Articles 72(1) and 73 of the State Property Act differs from the legal nature of the right to claim the return of unjust enrichment under the civil law. As such, the State may file a lawsuit claiming the return of unjust enrichment against the illegal occupation of state property separately from the exercise of the right to claim the return of unjust enrichment under the civil law. Such right to impose and collect indemnity and the right to claim the return of unjust enrichment under the civil law are concurrent with each other

(See Supreme Court Decision 2012Du5688, Sept. 4, 2014; Supreme Court Decision 2012Du5688, Sept. 4, 2014 (see Supreme Court Decision 2012Du5688

However, this case is a matter in that there is no monetary claim that can proceed with extinctive prescription prior to the imposition of a penalty surcharge in lieu of the disposition of business suspension, even if the grounds for the disposition of business suspension arise as in this case.