1. The plaintiff's claim is dismissed.

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

1. Summary of the plaintiff's assertion

A. The Plaintiff is operating a funeral hall and funeral-related service business with the trade name of "D Superior (C Hospital)" in the building located in the building located in the Busan-gu Busan-si, Busan-si, and each funeral hall and funeral-related service business, etc. in the building located in the building located in the Dong-gu, Busan-gu.

B. On September 14, 2012, the Defendant, on the ground that the Plaintiff violated Article 15 of the Punishment of Tax Evaders Act by failing to issue cash receipts at each of the above places of business, notified the Plaintiff of the prior imposition of the fine for negligence as follows.

- Administrative fines of KRW 69,91,175 for failure to issue cash receipts for KRW 139,92,350 for the first and second half years in 2011 related to D Commercial (C Hospital) - Administrative fines of KRW 51,932,240 for the total sum of KRW 51,932,240 for failure to issue cash receipts for D Commercial (E) - Administrative fines of KRW 25,966,120 for failure to issue cash receipts for D Commercial (20,72,896 for payment within the deadline to submit opinions);

C. Accordingly, on September 26, 2012, the Plaintiff voluntarily paid the total of KRW 76,765,830,000 within the deadline for submitting opinions to reduce and exempt fines for negligence.

However, the Defendant’s prior notice of imposition of the fine for negligence is null and void as it is based on Article 15(1) of the Punishment of Tax Evaders Act, which is unconstitutional. As such, the Defendant is obligated to return to the Plaintiff the amount equivalent to KRW 76,765,8

2. Determination as to the cause of claim

(a) A fine for negligence equivalent to 50/100 of the transaction price for which receipts have not been issued shall be imposed on a person who violates his/her duty under Article 15 of the Punishment of Tax Evaders Act (1) (4) of the Income Tax Act or Article 117-2 (4) of the Corporate Tax Act;

Provided, That this shall not apply where the relevant transaction is subject to insurance benefits under the National Health Insurance Act.

(1) The Commissioner of the National Tax Service shall supply goods or services to consumers who are not mainly business operators.