1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On April 9, 2013, the Plaintiff filed a report on tax evasion with D who operates C and G who operates F in Daegu-gu E (hereinafter “D”). The Defendant collected a total of KRW 1,907,00,000 national taxes from the reported person after conducting a tax investigation with respect to the reported person and the relevant business partners, and notified the Plaintiff on March 9, 2015, for applying for payment of a reward for tax evasion report amounting to KRW 12,407,000.

B. After receiving a reward for reporting tax evasion of KRW 12,407,00 on March 31, 2015, the Plaintiff applied for the payment of an additional reward for reporting tax evasion on May 28, 2015, but the Defendant rejected the Plaintiff’s application on the ground that some of the details of the Plaintiff’s information do not constitute “material material” under Article 84-2 of the Framework Act on National Taxes.

(hereinafter referred to as “the first disposition”). (c)

On June 9, 2015, the Plaintiff was dissatisfied with the initial disposition and filed a request for adjudication on June 2015. On November 12, 2015, the Tax Tribunal rendered a decision that “the Defendant’s refusal to pay a monetary reward for tax evasion filed against the Plaintiff on May 29, 2015 shall be deemed as the income amount recovered from important data provided in calculating the standard amount for calculating the amount of a monetary reward for tax evasion, which was collected based on the data reported by the Plaintiff, and the amount calculated according to the result is deemed as the income amount recovered from important data provided in calculating the standard amount of a monetary reward for tax evasion.”

On November 26, 2015, the Defendant directed the Plaintiff on November 26, 2015 to apply for additional tax evasion reporting amounting to KRW 38,096,000, and paid KRW 38,096,000 to the Plaintiff on December 8, 2015. The Plaintiff’s application for the payment of additional monetary rewards was defective on December 14, 2015, and on the same day, the Defendant paid all the monetary rewards for tax evasion reporting upon the Plaintiff’s report, and on the same day, the Plaintiff’s application for additional monetary rewards on December 14, 2015 is not subject to monetary rewards.