1. The instant lawsuit shall be dismissed.

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

1. Facts of recognition;

A. The Plaintiff is a tax accounting corporation established on August 5, 2008 and engaged in a tax return and bookkeeping agent business.

B. On August 17, 2018, the director of the Seoul Regional Tax Office notified the Plaintiff of the pre-announcement of the imposition of an administrative fine of KRW 37,437,50 pursuant to Article 15(1) of the Tax Punishment Act, and notified the Plaintiff of the pre-announcement of the imposition of the administrative fine of KRW 37,437,50 by September 5, 2018, which is the deadline for submission of the opinion, that the administrative fine of KRW 20/100 would be mitigated if the Plaintiff voluntarily pays the amount of the administrative fine of KRW 29,950,00 (= KRW 37,437,500 x 80/100 x 80/100, which is the amount equivalent to the administrative fine of KRW 37,437,500; hereinafter “instant administrative fine”).

C. On September 4, 2018, the Plaintiff voluntarily paid 29,950,000 won of the instant administrative fine reduced by 20% to the director of the Seoul Regional Tax Office.

On September 14, 2018, the Plaintiff received an objection to the imposition of the administrative fine of this case from the Defendant on September 14, 2018, under Article 20(1) of the Act on the Regulation of Violations of Public Order, by taking measures to ensure that the Defendant is dissatisfied with the imposition of the administrative fine of this case and

On October 15, 2018, the head of the Seoul Regional Tax Office notified the Plaintiff of the result of processing that “the Plaintiff was voluntarily paid a fine for negligence before filing an objection and the procedure for imposing a fine for negligence is completed without being subject to the imposition of the fine for negligence.”

Accordingly, the Plaintiff filed the instant lawsuit on October 17, 2018.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 to 5, the purport of the whole pleadings

2. Determination on the legality of a lawsuit

A. Article 18(1) of the Act on the Regulation of Violations of Public Order provides that "Article 18 of the Act on the Regulation of Violations of Public Order shall apply to the parties within the deadline for submitting their opinions under Article 16.