1. The plaintiff's claim is dismissed.

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

Details of the disposition

On October 29, 2018, the Plaintiff (hereinafter “instant building”) informed the Defendant of the illegal building as to the 40 square meters and the 1.9 square meters and the 1.9 square meters of the panel building (ware) on the block structure B and C on the ground of Busan Dong-gu, Busan, and C, and requested the Defendant to impose the tax ex officio upon ascertaining whether the property tax, acquisition tax, etc. was imposed and paid.

(hereinafter “the instant information”). On November 1, 2018, the Defendant found, as a result of a field investigation based on the Plaintiff’s instant information, that the instant building was constructed without permission and used as a house, issued a corrective order to restore the building to its original state due to a violation of the Building Act, and notified the owner that the enforcement fine will be imposed if the building did not comply with the order.

On the same day, the defendant confirmed that the building in this case was a non-compliant building as a result of the on-site investigation, and confirmed that the non-performance penalty will be imposed.

The Defendant imposed a non-performance penalty of KRW 255,800 on January 17, 2019, when the owner of the instant building failed to comply with the corrective order.

Accordingly, on February 25, 2019, the Plaintiff confirmed the property tax, acquisition tax, etc. collected from the instant information against the Defendant and applied for the payment of monetary rewards to the Plaintiff in accordance with the Ordinance on the Payment of Revenue Collection Rewards in the Gangseo-gu Busan Metropolitan City.

(hereinafter “instant application”). On March 4, 2019, the Defendant sent reply to the Plaintiff’s application for the payment of monetary rewards on the ground that “The property tax on the instant building was already imposed, acquisition tax was excluded, enforcement fines were imposed as of January 17, 2019, and the enforcement fines were imposed as of January 17, 2019, and were not subject to monetary rewards.”

(hereinafter referred to as the "disposition in this case"). [Ground for recognition] does not dispute, Gap evidence 1 (including paper numbers) through Gap evidence, and pleadings.