1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a person who operates a department with the trade name of “Canwon” in Gangnam-gu Seoul Metropolitan Government.

Violations: Violation date of Article 162-3 (4) of the Income Tax Act, Article 15 (1) of the Punishment of Tax Evaders Act: From April 1, 2010 to December 31, 2011, the total amount of KRW 65,943,078 ( April-12) omitted sales in 2011 32,958,908 won 32,984,170 won delayed issuance of KRW 509,120,40 won 226,40,00 won 282,680,680,000 won x 3575,063,078 won 259,39,908,615,64,700 won x 205,305,305,305,305, 205, 205, 207, 307, 205, 307, 307, 25, 25, 307,

B. On July 24, 2013, the director of the Seoul Regional Tax Office notified the Plaintiff of the imposition of a fine for negligence under Article 15(1) of the Punishment of Tax Evaders Act on the ground that the Plaintiff violated the obligation to issue cash receipts under Article 162-3 of the Income Tax Act with respect to the portion of income from April 1, 2010 to December 31, 201, and the Plaintiff paid KRW 230,025,230, which is within the period for stating the opinion.

C. From January 1, 2012 to December 31, 2012, the director of the Seoul Regional Tax Office notified the Plaintiff of the prior imposition of a fine for negligence under Article 15(1) of the Punishment of Tax Evaders Act on the ground that the Plaintiff violated the obligation to issue cash receipts under Article 162-3 of the Income Tax Act with respect to the portion of income from January 1, 2012 to December 31, 2012. Accordingly, the Plaintiff violated the period for stating opinions: (a) a violation of Article 15(1) of the Punishment of Tax Evaders Act: (b) a violation of the obligation to issue cash receipts at least 300,000 won when trading at least 30,000 won (the amount of a fine for negligence not issued: 1,079,031,340 won when trading at least 300,000 won): the amount within the deadline for submitting opinions within 539,515,670 won.