1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The grounds for the court’s explanation on this part of the Plaintiff’s assertion are as stated in the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Whether the instant disposition is lawful

(a) Entry in the attached Form of relevant statutes;

B. 1) As to the first argument, whether the investigation of this case constitutes a duplicate tax investigation (1) The tax investigation refers to an act of a tax official to ask questions to taxpayers, etc. as necessary for performing his duties by exercising his right of questioning and questioning as prescribed by each tax law, and of investigating relevant documents, books and other articles or ordering submission thereof

[The former Framework Act on National Taxes (amended by Act No. 11604, Jan. 1, 2013; hereinafter “former Framework Act on National Taxes”).

Article 81-2 of the Regulations on the Management of Investigations (amended by National Tax Service Directive No. 2105, Jun. 30, 2015; hereinafter “former Regulations on the Management of Investigations”).

Article 3 subparag. 1 of the former Framework Act on National Taxes, Article 81-4 of the former Framework Act on National Taxes, Article 63-2 of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 24366, Feb. 15, 2013; Presidential Decree No. 24366, Feb. 15, 2013; hereinafter “former Enforcement Decree of the Framework Act on National Taxes”) provides for the prohibition of duplicate tax investigations as well as prohibition of duplicate tax investigations under Article 12 of the former Regulations on the Management of Investigation Affairs, inasmuch as a re-audit of the same tax item and taxable period is seriously detrimental to taxpayers’ rights and interests, such as taxpayers’ freedom of business operation, and the risk of arbitrary tax investigations by the tax authorities is low (see Supreme Court Decision 2008Du10461, Dec. 23, 2010).

In light of the above legislative intent and related provisions, each subparagraph of Article 81-4(2) of the former Framework Act on National Taxes and the former Framework Act on National Taxes.