1. On October 5, 2016, each disposition taken by the Defendant against the Plaintiff listed in the separate sheet of Disposition No. 1, which the Defendant rendered against the Plaintiff, shall be revoked.

2...

Details of the disposition

On August 16, 2005, the Plaintiff is an incorporated association established for the purpose of performing the rehabilitation support centers for the disabled, the rehabilitation projects for the disabled and the disabled, the vocational rehabilitation projects for the disabled and the vocational rehabilitation projects for the disabled and the disabled in order to protect and represent the rights and interests of the disabled in the Daejeon Metropolitan City.

The Plaintiff did not report and pay resident tax (employee portion) on the ground that the Plaintiff was an organization for social welfare business exempt from resident tax (employee portion) pursuant to Article 22(3) of the former Restriction of Special Local Taxation Act (wholly amended by Act No. 14477, Dec. 27, 2016; hereinafter the same shall apply).

On October 5, 2016, the Defendant imposed and notified the Plaintiff KRW 7,805,760 on the aggregate of resident tax (including additional tax) from January 2, 2016 to June 2016, as shown in the attached disposition 1 list.

(hereinafter “instant disposition”). On October 24, 2016, the Plaintiff reported and paid KRW 2,680,890,000 to the Defendant on July 24, 2016 and August 2016.

On November 8, 2016, the Plaintiff filed an appeal with the Director of the Tax Tribunal regarding the amount of KRW 2,680,890 (hereinafter referred to as “amount of resident tax return”) upon the instant disposition of imposition, and the return and payment thereof (hereinafter referred to as “amount of resident tax return”). On March 2, 2017, the Director of the Tax Tribunal dismissed the claim for the portion of resident tax return, and dismissed the remainder

On May 29, 2017, the Plaintiff filed a request for correction against KRW 11,181,970 for resident tax (pro rata employee portion) from July 2016 to March 2017, which was returned to the Defendant on May 29, 2017, but the Defendant rendered a disposition of refusal against the Plaintiff’s request for correction of resident tax on May 29, 2017.

(2) The Plaintiff’s assertion as to the legitimacy of each of the dispositions in this case is below the Act on the Support for Activity of Persons with Disabilities. The Plaintiff’s assertion as to the legitimacy of each of the dispositions in this case is below the Act on the Support for Activity of Persons with Disabilities.