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 March 9, 2010, the Plaintiff was engaged in a liquor wholesale business after obtaining a license for a liquor sales business (comprehensive alcoholic beverage sales business) from the Defendant. The Plaintiff’s license added the condition that “if alcoholic beverages are sold to a person without a license for a alcoholic beverage sales business, the license is revoked.”

B. On January 9, 2012, based on the result of the tax investigation conducted with the Plaintiff from August 31, 2011 to October 9, 2011 (hereinafter “instant tax investigation”), the Defendant issued a disposition to revoke a comprehensive liquor wholesale business license based on the following grounds: (i) to the Plaintiff on January 9, 2012; and (ii) to the Plaintiff on the basis of Article 15(2) of the Liquor Tax Act as a basis law.

(1) The Plaintiff issued a tax invoice of an amount equivalent to KRW 675,575,00 to the data merchant B without real transactions, thereby violating Article 10(3) of the Punishment of Tax Evaders Act.

② The Plaintiff transferred a liquor sales business license to C, which constitutes grounds for revocation of license under Article 15(2)9 of the Liquor Tax Act.

③ The Plaintiff sold alcoholic beverages to D or E without a license for a liquor sales business, which constitutes grounds for revocation of license pursuant to Article 9 of the Liquor Tax Act and the conditions for designation of a liquor sales business license for the Plaintiff.

④ In 2010 and 190, the Plaintiff violated the duty to issue the tax invoices during the Value-Added Tax period for the second and second years of 2010, and the total sales amount exceeded 100/1,000 of alcoholic beverages.

⑤ The Plaintiff’s representative member violated the Plaintiff’s occupational duty of a comprehensive liquor wholesaler by operating a food restaurant in the name of “F” and an entertainment tavern in the name of “G”. However, the instant disposition under Article 15(2)1 of the Liquor Tax Act stated “violation of the conditions of license designation” but appears to be erroneous.

(b) the revocation of the license.