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 for this court’s explanation is as follows, and the reasons for admitting the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, except for adding some contents, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Part 3 through 13 of the 4th judgment of the first instance court shall be added as follows.

In addition, Article 85-4 (1) of the Framework Act on National Taxes is "taxpayers, etc." or a person obligated to submit taxation data pursuant to tax laws.

When a tax official receives the returns of tax base, revised returns of tax base and requests for correction, or the documents related thereto, and other documents prescribed by Presidential Decree, he/she shall issue the receipt to the taxpayers, etc.

Provided, That in cases prescribed by Presidential Decree, such as reporting by mail, a receipt may not be issued.

Article 65-8 (1) of the Enforcement Decree of the Framework Act on National Taxes means any of the following documents:

Article 85-4 (1) (proviso) of the Act provides that “A written objection, written request for examination, or written request for trial” refers to any of the following cases:

“A taxpayer submits a tax base return, etc. by mail or facsimile” under Subparag. 1.

According to the above laws and regulations, the party against whom the tax imposition disposition is imposed may file a written objection by facsimile in filing an objection, and in such a case, it seems that the tax official may not issue a receipt.

2.2