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 hospital with the trade name of “Csung Foreign Medical Center” from Busan Jin-gu B, Busan to 4 to 7.

- Date of an act of violation: Amount of violation committed on January 1, 2013 and July 2, 2015 - Amount of violation committed on: Amount of violation committed on Cash Receipt Issuing Obligations - Amount of fine for negligence of violation: 1,582,081,00 won (265,664,80 won when submitting opinions within the deadline: 1,265,664,80 won when submitting opinions within the deadline): 50/100 of the transaction amount for which cash receipts have not been issued;

B. On October 19, 2017, the Commissioner of the Busan Regional Tax Office issued a prior notice of imposition of an administrative fine under Article 162-3 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same shall apply) (amended by Act No. 12169, Jun. 30, 2014; hereinafter the same shall apply) and Article 162-3 of the Income Tax Act (amended by Act No. 16108, Jul. 1, 2014; hereinafter the same shall apply) to the Plaintiff on the ground that the Plaintiff violated the obligation to issue cash receipts under Article 162-3 of the former Income Tax Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter referred to as “instant provision”).

C. On October 20, 2017, the director of the Busan Regional Tax Office issued a prior notice of imposition of a fine for negligence under the legal provision of this case (hereinafter referred to as “the date of violation”) to the Plaintiff on the ground that the Plaintiff violated the obligation to issue cash receipts under Article 162-3 of the Income Tax Act as follows: (a) and December 31, 2016; (b) violation: (c) violation of the obligation to issue cash receipts: (a) violation of the obligation to issue the amount of the fine for negligence: (b) 1,101,212,50 won (80,970,000 won when submitting opinions within the deadline: 80,970,00 won when submitting opinions: 2,202,425,000 won when not issuing cash receipts: (d) 50/100 of the amount of transactions for which the Plaintiff did not issue cash receipts

On November 6, 2017, when the deadline for submitting opinions prescribed in the notice of the fine for negligence Nos. 1 and 2, 2017, the Plaintiff: (a) imposed an administrative fine of KRW 2,146,634,80 on the Defendant on November 6, 201, = an administrative fine of KRW 1,265,664,80 in accordance with the notice of the fine for negligence No. 1 in this case;