1. Of the instant lawsuits, local income tax against the head of the Sejong District Tax Office and against the head of the Gangwon District Tax Office.

1. Details of the disposition;

A. On April 27, 2007, the Plaintiff deposited KRW 172,785,539, which is part of the amount received by making interim accounts of retirement benefits from the Kanyang Life Insurance Co., Ltd. (hereinafter “Sanyang Life Insurance”) into an individual retirement account (hereinafter “the instant individual retirement account”) under Article 25 of the Guarantee of Workers’ Retirement Benefits Act.

B. After that, on February 13, 2013, the Plaintiff received KRW 214,341,628, including operating income 41,56,089 (hereinafter “the instant operating income”) from the said personal retirement account in lump sum, and the school life insurance withheld the interest income tax of KRW 5,817,850 (the resident tax of KRW 581,780), and the local income tax of KRW 581,780 (the instant interest income tax of KRW 581,780) and the local income tax of KRW 581,780 (the instant interest income tax of KRW 581,780), and reported and paid to the head of the relevant regional tax office.

C. On November 1, 2014, Defendant Kangdong Tax Office notified the Plaintiff of KRW 5,075,090 of the global income tax for the year 2013 (hereinafter “instant disposition imposing global income tax”) and KRW 507,500 of the local income tax for global income for the year 2013.

On November 14, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition of global income tax, but was dismissed on July 6, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 5, Eul evidence 1, the purport of the whole pleadings

2. Whether the lawsuit against the defendant's head of the tax office is legitimate or not.

A. The instant interest income tax in the instant case was withheld from the school life insurance and reported and paid to the head of the Defendant-Jo District Tax Office. Thus, standing to sue is not recognized for the Plaintiff, the original taxpayer.

B. In determining withholding, the person liable for taxation at source shall directly be the person liable for taxation.