1. The part of the instant lawsuit seeking revocation of the disposition imposing additional dues shall be dismissed.

2. The plaintiff's remaining claims.

Details of the disposition

On August 5, 2002, the Plaintiff acquired No. 4, 9, and 10 of the basement No. 4, 9, and 10 of the Incheon Gyeyang-gu, and one commercial building (hereinafter “instant building”).

After that, with respect to the instant building, the Plaintiff voluntarily auctioned with the exercise of the right to collateral security established prior to the acquisition of the instant building and C acquired the said building on April 15, 2015.

The Plaintiff did not pay capital gains tax by self-return.

Accordingly, on May 2, 2016, the Defendant notified the Plaintiff that KRW 925,100 (including additional taxes) of the transfer income tax for the year 2015 should be imposed (hereinafter “instant disposition”), and that if the Plaintiff did not pay by June 18, 2016, additional dues should be collected from July 18, 2016 after the due date until July 18, 2016.

On July 11, 2016, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on September 22, 2016.

[Ground of recognition] without any dispute, Gap's 1, 2, 3, and 1, and the purport of the entire pleading are examined ex officio as to whether the disposition imposing additional dues is legitimate.

The additional dues under Article 21 of the National Tax Collection Act, when national taxes are not paid by the due date, is a kind of incidental dues imposed in the meaning of interest for arrears, and if national taxes are not paid by the due date without the due date of payment by the due date of payment without the due date of payment by the person having the authority to impose the tax, the additional dues shall be determined by the above provisions of the Act. In order to commence the collection procedure, it shall be possible to demand the payment of the additional dues by the demand notice. Thus, if the demand for payment is unfair or defect occurs in the procedure, it shall be possible to file a lawsuit seeking cancellation against the collection disposition, or there is no act determining the additional dues by the tax authority. However, if the national tax payment notice is not paid by the due date, it