The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1.(a)

Article 52 of the former Framework Act on National Taxes (amended by Act No. 1520, Dec. 19, 2017; hereinafter “Framework Act on National Taxes”) delegates to the Presidential Decree the initial date of calculating the initial date of the refund of national taxes. Article 43-3(1) of the Enforcement Decree of the Framework Act on National Taxes provides for the classification of the initial date of calculating the additional payment of national taxes based on the grounds, etc. for

1) Article 43-3(1)1 of the Enforcement Decree of the Framework Act on National Taxes, as well as the cases of a national tax refund that arises due to erroneous payment, and even in cases of a national tax refund that arises following a return or revision of a return or imposition that served as the basis of such payment, the day immediately following the payment date of national taxes, in principle, shall be determined as the initial date of calculating the national tax refund. However, cases falling under Article 43-3(1)5 of the Enforcement Decree of the Framework Act on National Taxes are excluded. (2) In principle, Article 43-3(1)5 of the Enforcement Decree of the Framework Act on National Taxes provides that the next day of the request for correction

B. On the other hand, a tax disposition imposed on a person who does not have any factual relation, such as the legal relation, income, or act, which is subject to taxation, shall be deemed to be significant and obvious, but if there are objective circumstances to mislead him as to any legal relation or factual relation which is not subject to taxation, and it can only be clarified whether it is subject to taxation or not, if it is possible to accurately investigate the factual relation, it cannot be deemed apparent even if the defect is serious.