1. On December 14, 2016, the Defendant rendered a non-disclosure decision regarding the information listed in the separate sheet against the Plaintiff on December 14, 2016.

1. Details of the disposition;

A. On February 9, 2016, the Plaintiff church thought that the Defendant applied for the change of the name of the representative in its business registration, and requested the disclosure of information on the history of the application for the change of the name of the representative and the entire application form (information stated in the attached list).

The claimant column of the above written request for disclosure of information states "D (AA church)" and state "D" as the claimant for the part of signing and sealing the applicant's signature. However, D appears to have requested disclosure of the information of this case on behalf of the plaintiff church in light of the circumstances attached to the plaintiff church's unique number, etc., and the defendant stated "D (AA church)" as the receiver while rendering the disposition of this case and the defendant did not dispute that the party who filed the request for disclosure in the lawsuit of this case is the plaintiff church. Thus, it is reasonable to deem that the above claimant is the party to the disposition of this case.

B. Accordingly, on December 14, 2016, the Defendant rendered a non-disclosure decision (hereinafter “instant disposition”) on the ground that “the information that the Plaintiff church requested to disclose is stipulated as taxpayer’s tax information, but in light of the grounds for disposition, etc. stated in the written disposition, Article 9(1)1 of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”) was presented under the law as the grounds for disposition.” However, the Defendant made a non-disclosure decision on the ground that “Article 9(1)1 of the Information Disclosure Act is prohibited from being disclosed under Article 81-13 of the Framework Act on National Taxes.”

[Ground of recognition] A without dispute, entry of Gap evidence No. 9, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Information on the history of filing an application for change of the name of the representative, for which Plaintiff 1 church asserted to disclose to the Defendant falls under “tax information” under Article 81-13(1) of the Framework Act on National Taxes.