1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. The Plaintiff paid KRW 43,515,290 business income to B and third parties in 2016, but did not submit a statement of payment to the head of the competent tax office, etc.

On April 13, 2018, the Plaintiff submitted a statement of payment.

B. On June 14, 2018, the Defendant imposed an additional tax of KRW 870,300 on the Plaintiff on the ground that the Plaintiff failed to pay the payment record within the statutory deadline.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the lawsuit of this case is legitimate

A. 1) The summary of the Defendant’s assertion is unlawful, since the Plaintiff did not undergo a request for examination or adjudgment, which is a procedure of the preceding trial. 2) The administrative litigation on the national tax judgment cannot be filed with the Commissioner of the National Tax Service and the Tax Tribunal without going through a request for examination, a request for adjudication, and a decision thereon.

(1) Article 56(1) of the Framework Act on National Taxes (Article 56(1) of the same Act). Since the Plaintiff is dissatisfied with the instant disposition and did not undergo a request for examination and a request for trial to the Commissioner of the National Tax Service

B. The imposition of additional local income tax (ex officio determination) is a local tax that a taxpayer files and pays to the head of the competent local government, and the determination or correction thereof is also a local tax that is also conducted by the head of the competent local government (see Article 85 of the Local Tax Act). The defendant in a lawsuit seeking revocation of imposition of local income tax is not

Therefore, among the instant lawsuits, the part seeking revocation of imposition of penalty tax on local income tax is unlawful as it is against an administrative agency without standing for defendant.

4. The plaintiff.