1. The plaintiff's claim is dismissed.

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

1. Details of the instant disposition

A. The Plaintiff is a corporation that runs the comprehensive liquor wholesale business in Busan Dong-gu B.

B. The director of the Busan Regional Tax Office conducted an investigation of tracking the distribution process of alcoholic beverages with the Plaintiff; ① from July 15, 2009 to October 14, 2009, the Plaintiff sold alcoholic beverages of KRW 446,837,132 to C (hereinafter “C”); ② issued sales tax invoices of KRW 446,837,132 (hereinafter “instant tax invoice”) to C’s customers by leasing the Plaintiff’s name to the Plaintiff; ③ confirmed the violation of the method of transfer or acquisition of alcoholic beverages; and notified the Defendant of the rectification notice, revocation of license, fine, administrative fine, etc. on December 31, 2013.

C. Accordingly, on January 6, 2014, the Defendant notified the Plaintiff of the second quarter value-added tax in 2009, and revoked the Plaintiff’s license for liquor sales business (hereinafter “instant revocation disposition”) on the ground that the Plaintiff constitutes grounds for revocation of liquor sales business license pursuant to Article 15(2)4 of the Liquor Tax Act.

On February 12, 2014, the Plaintiff filed a lawsuit for the revocation of the instant disposition with this Court 2014Guhap20262, and on February 18, 2014, the Plaintiff was suspended from executing the instant disposition until the judgment on the revocation of the instant disposition is rendered.

E. On February 24, 2014, the Defendant notified the Plaintiff of the reduction measures by 50% of alcoholic beverages delivery to the Plaintiff pursuant to Article 91(3) of the Notice of the National Tax Service (Notice of Criteria for Release and Reduction) and Article 2012-23 (Notice of Standard for Release and Reduction) of the Notice of the National Tax Service.