1. The plaintiff's claim that was changed in exchange in this court is dismissed.

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

1. The contents to be stated in this part of the disposition are identical to the contents of the judgment of the court of first instance 1. Thus, it shall be quoted as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Determination

A. A. A lawsuit seeking revocation of a taxation disposition is based on the substantive and procedural illegality of the taxation disposition, and the subject matter of the trial is the objective existence and validity of the tax base and tax amount, which are the tax obligations recognized by the tax authority's taxation disposition, i.e., the propriety of the taxation disposition concerned. When the judgment dismissing the claim for revocation of the taxation disposition becomes final and conclusive, res judicata has been created as to the legitimacy of the taxation disposition, and the plaintiff cannot bring an action seeking nullification of the final and conclusive judgment dismissed in the lawsuit seeking revocation of the taxation disposition. Thus, res judicata effect of the final and conclusive judgment dismissed in the lawsuit seeking nullification of the taxation disposition also extends to the lawsuit seeking nullification of the taxation disposition (see, e.g., Supreme Court Decisions 92Nu977, Apr. 27, 1993; 95Nu180, Jun. 25, 1996; 98Da10854, Jul. 24, 1998; 2002Du3669, May 16, 2003).

As seen earlier, the Plaintiff filed a claim seeking revocation of the imposition of penalty tax on December 1, 2014 through the previous lawsuit in the instant case on the ground that the imposition of penalty tax on the gift tax on December 1, 2014 was unlawful, and was sentenced to a judgment against which the claim is dismissed, and the judgment against the

Accordingly, the res judicata effect has occurred as to the legality of a disposition imposing additional tax on December 1, 2014. The res judicata effect also extends to the instant lawsuit seeking nullification of the disposition imposing additional tax on December 1, 2014, which was filed after the judgment of the said loss became final and conclusive.

C. Therefore, the Plaintiff may no longer dispute as to the effect that the imposition of additional tax on the gift tax on December 1, 2014 is null and void according to the res judicata of the judgment against the Plaintiff.

3. Conclusion, this Court is changed in exchange for other reasons.