1. The plaintiff's claims against the defendants are all dismissed.

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

1. Details of the disposition;

A. From December 14, 2007 to July 5, 2012, the Plaintiff whose business is the development, management, wholesale, retail, etc. of electronic tobacco development is the location of each head office of Sungnam-si, Sungnam-si, 113, 302, 1607, Sungnam-si, Sungnam-si, Seoul, from July 6, 2012.

B. On June 4, 2009, the Plaintiff registered the business of importing and selling tobacco to the Governor of the Gyeonggi-do pursuant to Article 13 of the Tobacco Business Act. On July 12, 2010 through March 5, 2014, the Plaintiff reported and paid the tobacco consumption tax and local education tax under the Local Tax Act while importing the nicotine solution from abroad to March 5, 2014 (hereinafter “instant nicotine concentration”).

C. The Defendants discovered the fact that the Plaintiff sold nicotine solution manufactured by mixing the substance added to nicotine concentration with the substance added to the nicotine concentration. The Defendants issued a disposition of imposition of local education tax under Article 49(4), 51, 62(2), 150, and 151 of the former Local Tax Act (amended by Act No. 12505, Mar. 24, 201; hereinafter the same shall apply) on the Plaintiff’s total amount of nicotine solution sold from July 12, 2010 to March 5, 2014 (excluding from March 1, 2011 to August 31, 2012); the Plaintiff intentionally stated the disposition of imposition of local education tax (hereinafter “instant disposition of imposition of local education tax”) and the disposition of imposition of additional tax under Article 21 to 31 of the former Local Tax Act (hereinafter the same shall apply) on the Plaintiff’s total amount of nicotine solution solution, including additional tax.

[Ground of recognition] A.