1. All of the plaintiffs' lawsuits against the defendants are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Determination on the defense prior to the merits

A. The Commissioner of the National Tax Service and the Minister of Strategy and Finance’s part 1) Party litigation is an exercise or refusal of public power as an enforcement of law with respect to specific facts by an administrative agency, and an adjudication on other corresponding administrative actions and administrative appeals (hereinafter “disposition, etc.”).

(2) The Plaintiff asserts to the purport that, under Article 3 subparag. 2 of the Administrative Litigation Act and Article 39 of the same Act, the State, public organizations, and other rights parties to the legal relationship have the standing to be the Defendant (see, e.g., Supreme Court Decisions 9Du2765, Sept. 8, 2000; 2001Du7794, Dec. 11, 2001); and the Plaintiffs, “General workers, including the Plaintiff, who paid income tax on welfare points but paid to the public officials, do not consider welfare points as income under the Income Tax Act; thus, it is necessary to correct it as an erroneous administration inconsistent with the principle of no taxation without the law. Accordingly, even if the Plaintiffs requested correction against the Defendant Commissioner of the National Tax Service, the Minister of Strategy and Finance, etc. at least 20 years, the Plaintiffs would have to resolve the issue in accordance with the law and principles, the Plaintiffs would have known this issue to the court and claim to the purport that whether welfare points are subject to tax payment for the public officials and employees.

In light of the above allegations and purport of the plaintiffs' claim, the plaintiffs' lawsuit of this case can be seen as seeking confirmation of the existence or non-existence of income tax liability of public officials related to welfare points (general workers). The lawsuit for confirmation of the existence or non-existence of income tax liability, which is a national tax, is a lawsuit claiming the legal relationship of public law itself.