1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation on this case is as follows: “D. The Plaintiff filed a lawsuit against the head of Seodaemun-gu Office of Tax Administration seeking the revocation of the disposition imposing capital gains tax on the instant house under the Seoul Administrative Court Decision 2014Gudan57952, but was sentenced to the dismissal judgment; the Plaintiff appealedd as Seoul High Court Decision 2015Nu70418, but was sentenced to the dismissal judgment; and the Defendant appealed as Supreme Court Decision 2016Du50457, which was sentenced to the dismissal judgment; and the Defendant was sentenced to the dismissal judgment; and each of the “Defendant A” of the 7th and 11th instances is deemed to be the “head of Seodaemun-gu Tax Office”; and except for adding the following judgments, this shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. 1) In the disposition of capital gains tax, which is the premise of the instant disposition, there is an error of law by adding the Plaintiff’s additional tax burden due to the arbitrary delay of the head of Seodaemun Tax Office. 2) The part of disposition of capital gains tax, which is the premise of the instant disposition, for additional tax, is unlawful, since it is imposed without

B. 1) As to the first argument, in cases where a taxpayer violates various obligations, such as a tax return and tax payment, without justifiable grounds, in order to facilitate the exercise of the right to impose taxes and the realization of a tax claim, an additional tax under the tax law can be exempted from the imposition if there are justifiable grounds, such as a circumstance where the taxpayer is deemed to be not aware of his/her obligations, or where it is unreasonable for the taxpayer to expect the fulfillment of his/her obligations to the party concerned, etc.