1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is an agricultural partnership that runs a brewing business upon obtaining a manufacture license on December 9, 1998.

The plaintiff has manufactured and sold traditional liquor under Article 3 (1) 2 of the Liquor Tax Act from the end of March 1999 to the present.

B. Around May 2014, the director of the Central Regional Tax Office issued a tax investigation on value-added tax and liquor tax items against the Plaintiff from January 1, 2011 to December 31, 2013. On June 2, 2014, the Plaintiff notified the Plaintiff of the result that the Plaintiff did not pay the liquor tax amount of KRW 260,798,449 in total, by omitting a return of tax base for liquor tax.

C. On July 4, 2014, the head of the tax office issued a notice of correction of KRW 260,798,449, each of the liquor tax and education tax on June 201, June 2011, June 2011, June 2012, December 2012, June 2012, June 2013, June 2013, and December 2013 (hereinafter “instant tax disposition”), and the Plaintiff paid the said tax.

On October 2, 2014, the Plaintiff filed a request for examination against the instant taxation disposition with the Commissioner of the National Tax Service. On June 16, 2015, the Commissioner of the National Tax Service dismissed the Plaintiff’s request for examination.

E. Accordingly, the Plaintiff asserted that the instant taxation disposition should be revoked due to its illegality, and filed a lawsuit against the head of the Young-gu Tax Office seeking its revocation.

However, on February 19, 2016, the Chuncheon District Court rendered a judgment dismissing the Plaintiff’s claim on the grounds that the instant taxation disposition was lawful (the Chuncheon District Court 2015Guhap5083), and the Plaintiff’s appeal and appeal against it were dismissed [Seoul High Court 2016Nu310, Supreme Court 2016Du56752] The said Chuncheon District Court judgment became final and conclusive on February 3, 2017.

(hereinafter the above administrative litigation is referred to as "prior administrative litigation"). 【No dispute over the ground for recognition, Gap evidence Nos. 1 through 4, Eul evidence Nos. 2 through 4, and the purport of the whole pleadings.

2. The assertion and judgment

A. Article 21(2) of the Liquor Tax Act provides a summary of the Plaintiff’s assertion.