1. All of the instant lawsuits are dismissed.

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

1. Basic facts

A. On August 12, 2013, the Plaintiff is a person registered as a business entity engaging in the manufacturing business of electric heat apparatus, etc. (hereinafter “instant business establishment”) with the trade name “C” from Kimpo-si B, Kimpo-si, and the instant business establishment was closed on October 20, 2014.

B. On August 3, 2015, the Defendant: (a) stated the Plaintiff on the ground of non-payment after filing a report on the instant business; (b) KRW 8,525,475 in global income tax in 2014 (i) the remainder after subtracting KRW 1,702,00 of the global income tax from KRW 6,762,52,52 from the global income tax ( KRW 1,762,923); (c) KRW 6,823,475: Provided, That the written decision on global income tax for the year 2014 (Evidence 3-2); (d) the additional tax amount is stated as KRW 6,768,822; and (e) the said amount appears to have been the total sum of KRW 54,653 in the penalty tax for insincere payment.

B notified that the Plaintiff should pay the global income tax (hereinafter “instant global income tax”), and the instant global income tax notice was served on August 12, 2015 on the part of the tax payment notice, including the principal tax and additional tax on global income tax in 2014.

C. On September 11, 2015, the Defendant notified the Plaintiff to pay the securities transaction tax of KRW 393,750 (i.e., the principal securities transaction tax of KRW 300,000,000, additional tax of KRW 93,750) (i.e., the total amount of the principal securities transaction tax and the principal tax of KRW 300,000,000) on the ground that “the Plaintiff had not reported the securities transaction tax that occurred in relation to the transfer of the instant workplace” (hereinafter “instant securities transaction tax” and “the instant securities transaction tax notice”) and the instant securities transaction tax notice was served on the Plaintiff on September 17, 2015.

On December 2016, the Plaintiff appears to have received KRW 8,583,890 in total from the Defendant (i.e., global income tax of this case 6,823,470) (i.e., global income tax of this case 6,823,470). However, the receipt submitted by the Plaintiff is KRW 6,823,470 in total.