The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

Facts of recognition

On August 24, 2010, the procedure for the commencement of voluntary auction was initiated on August 24, 2010 with respect to the land of this case and the buildings on which the land category was changed to a factory site on January 3, 2011 (hereinafter “instant land”) and its ground (hereinafter “instant building”, including the instant land and the instant building, owned by the Plaintiff (hereinafter “instant real estate”).

As to the instant building on June 1, 2010 on the ground of the Plaintiff’s default, the Defendant completed the respective registration of seizure on the instant land on September 24, 2010 (hereinafter “instant seizure”), and registered the Plaintiff’s default on November 30, 2010 on the credit information of the Korea Federation of Banks.

(hereinafter “Registration of Credit Information No. 1”). On December 30, 2010, the Defendant, on the ground that the Plaintiff constitutes a small or medium start-up start-up enterprise as prescribed by the Restriction of Special Taxation Act, decided to reduce the amount of tax to KRW 9,065,490 on January 11, 201, and the Defendant paid all the remainder of the amount of tax in arrears excluding the amount of tax reduced on January 19, 201.

The Defendant released each of the instant seizure on January 19, 201, but withdrawn the registration of credit information No. 1 of this case from March 30, 2011.

However, upon the sale of the instant real estate on June 10, 201, the Defendant notified the notice of tax reduction and exemption as above on January 10, 2012, and the Plaintiff dissatisfied with the notice and filed a request for review of the legality before taxation on February 3, 2012, but the decision of dismissal was rendered on February 27, 2012.

On March 10, 2012, the Defendant sent a tax notice to the Plaintiff’s previous domicile and returned it, and on March 26, 2012, registered the Plaintiff’s delinquency on the credit information of the Korea Federation of Banks (hereinafter “instant tax disposition”), and on July 3, 2012, on July 3, 2012.

(hereinafter referred to as "registration of credit information 2 of this case"). 【No dispute exists concerning the ground for recognition, Gap 2, 6 evidence, Eul 1 to Eul.