1. Revocation of the first instance judgment.

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reason why the court should explain this part of the disposition is identical to the corresponding part of the judgment of the court of first instance, except where the "attached Form 1" in the judgment of the court of first instance is stated as the "list of real estate". Thus, this part shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. With respect to the legitimacy of the instant lawsuit ex officio, a person who is subject to an unlawful or unfair disposition under the Health Control Act, the Framework Act on National Taxes or the Tax-Related Act (referring to the Act that provides for items and rates of national taxes, the National Tax Collection Act, the Restriction of Special Taxation Act, the Act on the Adjustment of National Taxes, the Punishment of Tax Evaders and the Punishment of Tax Evaders Act, and Article 2 subparagraph 2 of the Framework Act on National Taxes) may not file an administrative suit seeking revocation without going through a request for examination or a request for adjudgment under Article 5 of the Framework Act on National Taxes or a request for examination and a decision thereon under the Board of Audit and Inspection Act (Articles 5 and 56 of the Framework Act on National Taxes). In addition, prior to filing the instant lawsuit seeking revocation of the sales decision of the purport of the claim, which is a disposition under the National Tax Collection Act, which is one of the tax laws, the Plaintiff is the Plaintiff, and even

Therefore, the lawsuit of this case is unlawful because it does not go through legitimate procedure of the previous trial.

As to this, Article 18 (3) 1 of the Administrative Litigation Act provides that the plaintiff may institute an administrative litigation without filing an administrative appeal against the case where "the rejection ruling of an administrative appeal has already been made with respect to the same kind of case." However, in the case of the claim for cancellation of the sale decision which is the same kind of case as this case, the plaintiff may not revoke the sale decision where the purchaser paid the delinquent amount without the consent of the purchaser.