1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance is as follows, with the exception of additional determination under the following two.

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The further determination of this Court

A. Article 53 of the Enforcement Decree of the Food Sanitation Act provides that the amount of a penalty surcharge imposed pursuant to the main sentence of Article 82(1) of the Food Sanitation Act shall be calculated by applying the criteria specified in attached Table 1 to the business suspension criteria prescribed by Ordinance of the Prime Minister, the criteria for the suspension of manufacture of an item category, and the provisions of attached Table 1 are as follows:

[Attachment 1] Criteria for calculating penalty surcharges imposed in lieu of the disposition of business suspension, etc. (related to Article 53)

1. General standards:

(a) The business suspension period shall be 30 days;

(b) The amount of money used as the basis for the imposition of penalty surcharges in lieu of the suspension of business shall be based on the gross sales amount for one year preceding the year in which the date of

Provided, That where it is impossible to calculate the gross sales for one year due to new business suspension, etc., it shall be calculated by converting the annual gross sales into the gross sales on the basis of the annual gross sales on a quarterly, monthly or daily basis.

2. Standards for penalty surcharges:

(a) The amount (unit: 150,000 won) of a penalty surcharge falling under the one day of business suspension, whose business grade is a type of business, other than food and food additives manufacturing and processing business, is 100,000 won or more but below 1,000;

B. In full view of the facts indicated in No. 4 as to the calculation process of the instant penalty surcharge, the following facts can be acknowledged.

1) Upon receipt of a prior notice from the Defendant of the scheduled disposition of business suspension for two months, the Plaintiff stated that the agent (in the opinion submission submitted to the Defendant on December 15, 2015 through the same manner as the agent of the first instance court and the trial court of this case) will be subject to a penalty surcharge in lieu of the business suspension, value-added tax for the year 2014.