1. The instant lawsuit shall be dismissed.

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

On December 13, 2017, the Plaintiff in the Gu office was working.

1. Details of the disposition;

A. The Plaintiff was the representative of B, who opened on January 1, 1998 and closed on December 31, 2002.

B. On March 14, 2002, the defendant imposed on the plaintiff the value-added tax of 1,324,600 won, value-added tax of 1,426,720 won, value-added tax of 1,426,720 won, value-added tax of 1, 2002 on June 3, 2002, 691,700 won, value-added tax of 1,700 won, value-added tax of 2, 2002 on December 3, 2002, value-added tax of 197,470 won, and 16,870,700 won, among value-added tax of 1,202 on June 2, 2005, respectively (hereinafter collectively referred to as "instant disposition").

C. Among the value-added taxes subject to the instant disposition, only 320,650 won of value-added tax for two years in 2001, and 231,200 of value-added tax for one year in 202. On January 2, 2018, value-added tax for which the payment deadline was made on January 2, 2001 is KRW 1,003,950 of value-added tax for two years in 201, and KRW 1,019,019,630 of value-added tax for one year in 202, KRW 1,426,720 of value-added tax for additional dues, KRW 1,098,530 of value-added tax for one year in 202, KRW 691,70 of value-added tax for additional dues, KRW 532,580, KRW 197, value-added tax for two years in 2007, KRW 970, KRW 1636,2050.

[Ground of recognition] Facts without dispute, Gap evidence 2 to 3, Eul evidence 1 to 7 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Determination on the defense prior to the merits

A. The Defendant’s assertion is unlawful, since the Plaintiff did not go through the pre-trial procedure, such as a request for review or adjudgment under the Framework Act on National Taxes.

(b) as shown in the attached Form of the relevant statutes;

(c) Where an administrative litigation is instituted against determination or a disposition under the Framework Act on National Taxes or other tax-related Acts, such procedure shall be necessarily followed, and a request for evaluation or adjudgment shall be filed within 90 days from the date (where a notice of disposition is received, the date of its receipt) on which the relevant disposition is known;

The above evidence and the evidence of Nos. 8 through 11, and No. 14 are written respectively.