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1. All of the instant lawsuits are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On July 9, 2014, the Plaintiff and the Defendant’s report on tax evasion (hereinafter collectively referred to as “the report on tax evasion”) filed a tax evasion report with the Director of the Central Tax Office of the Central Tax Office of China on the following grounds: (a) on July 9, 2014, the Plaintiff filed a tax evasion report stating that “F, G (hereinafter referred to as “D joint representative”) and its transaction partners were exempt from value-added tax by receiving tax invoices differently from actual transactions and concealing actual transaction prices using borrowed accounts.” (b) Meanwhile, the Defendant filed a tax evasion report with the Director of the Central Tax Office of the Central Tax Office of China on June 24, 2014, which is identical with the above report on tax evasion, prior to the Plaintiff’s report on tax evasion.
B. On April 23, 2015, the director of the Central District Tax Office notified the Plaintiff of the result of handling the information on tax evasion to the effect that “the information on tax evasion was used for taxation in accordance with the law and principles, and the details of specific disposition, such as the amount of tax collected against the reporting person, are prohibited from being disclosed,” and the said notification reached the Plaintiff on May 4, 2015. (2) On July 20, 2015, the Plaintiff appealed against the notification and filed a request with the Tax Tribunal for a trial against the Plaintiff on April 23, 2015.
3. According to Article 65-4(19) of the former Enforcement Decree of the Framework Act on National Taxes prior to the amendment by Presidential Decree No. 26066, Feb. 3, 2015, the director of the Central Tax Office of the Central Tax Office of the Central Tax Office in the tax adjudication procedure, if there is a duplicate report on the same issue, he/she shall pay a monetary reward to the first person who made the report. In the case of theft or theft of materials for reporting tax evasion, there is no separate provision on the person who received the monetary reward.
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