1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff operated the hospital under the trade name of “B/Cvalescent Hospital” in Suwon-si, Suwon-si.

B. On May 21, 2015, the head of the Suwon Tax Office notified the Plaintiff of the imposition of a fine for negligence under Article 15(1) of the Punishment of Tax Evaders Act (hereinafter “instant fine for negligence provisions”) on the ground that the Plaintiff violated the obligation to issue cash receipts under Article 162-3(4) of the Income Tax Act, as indicated below. The Plaintiff paid the fine for negligence KRW 78,385,530 on June 15, 2015, within the period for stating the opinion.

- Date of violation: Violation of obligation to issue cash receipts when trading at least 300,000 won (at least 100,000 won from January 1, 2014): Violation of obligation to issue cash receipts (at least 300,000 won: 195,963,830 won: 195,963,830 won : 1963,830 won x 50% x 97,981,915 won (at the time of payment within the deadline for submitting opinions: 78,385,532 won) / [based] absence of dispute; violation of obligation to submit cash receipts when trading at least 300,000 won (at least 1,000 won: 1,000 won): The purport of the entire pleadings

2. Details of the relevant Acts and subordinate statutes concerning this case shall be as shown in attached Form.

3. Judgment on the Plaintiff’s claim

A. The gist of the Plaintiff’s assertion (1) The provision on the administrative fine of this case, claiming the unconstitutionality of the provision, is unconstitutional in violation of the Constitution as follows.

The Plaintiff paid 78,385,530 won to the Defendant according to the prior notice of imposition of the fine for negligence based on the provision of the instant fine for negligence, and the prior notice of imposition of the fine for negligence by the Defendant based on the provision of the instant fine for negligence which is null and void is null and void.

Therefore, the defendant should pay to the plaintiff the above administrative fine of 78,385,530 won and damages for delay.

(A) Excessive infringement of property rights, ① Administrative fines imposed by the instant administrative fine provision are penalty taxes in that it is a sanction against the act of violating the duty to cooperate with the tax authority.