1. Of the instant lawsuits, a revised declaration on the first half of 201, the first and second half of 2013, and the first half of 2014.

1. Details of the disposition;

A. On March 1, 2008, the Plaintiff opened a museum in the name of “C” (hereinafter “instant museum”) with the location of “C,” and on November 2, 2010, pursuant to Article 16(1) of the Museum and Art Gallery Support Act (hereinafter “the Museum Act”) and Article 8(1) of the Enforcement Decree of the same Act, the Plaintiff registered and operated the instant museum to Jeju Special Self-Governing Province Governor on November 2, 201, and received experiential learning fees.

B. After conducting a regular tax investigation (integrated investigation) against the Plaintiff, the Defendant determined and notified the Plaintiff of the value-added tax amount of KRW 3,695,540 for the first period 1,572,580 in December 8, 2014, which was reported by the Plaintiff as the initially exempted amount of value-added tax, on December 8, 2014.

(hereinafter “instant disposition”). On the other hand, around 2014, the Plaintiff filed a revised return on the first, first and second, and first, the value-added tax in 201, following the Defendant’s recommendation for revised value-added tax return.

C. On January 6, 2015, the Plaintiff was dissatisfied with the instant disposition and the recommendation for a revised return, and filed an appeal with the Tax Tribunal on January 6, 2015, but the Tax Tribunal dismissed the appeal on the recommendation for the revised return of value-added tax on May 6, 2015, and the appeal for the instant disposition is dismissed.

‘A decision to judge’ was made to the effect that it is.

The Plaintiff appealed and filed the instant lawsuit on July 14, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 2 (including paper numbers), the purport of the whole pleadings

2. Whether the revocation claim regarding the recommendation for a revised value-added tax return among the instant lawsuits is legitimate

A. The Defendant’s recommendation of revised value-added tax return filed by the Defendant to the safety defense cannot be deemed an administrative disposition that is subject to appeal litigation.