1. The instant lawsuit shall be dismissed.

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

1. Facts of recognition;

A. On December 22, 2014, the Plaintiff asked the Defendant about the interpretation of Article 3(2) of the former Certified Tax Accountant Act regarding “a person who has been engaged in administrative affairs related to national taxes for at least ten years and has served as a public official of Grade V or higher in general service for at least five years” (i) whether a public official of Grade V or higher in general service meets the conditions of at least ten years when having been engaged in administrative affairs related to national taxes; (ii) whether a person who has served as a public official of Grade V or higher in general service meets the requirements prescribed in the above Act, rather than a public official of Grade V or higher in general service; and (iii) whether a person who has served as a public official of Grade V or higher in general service, for at least five years, should have been engaged in administrative affairs related to national taxes.”

B. On October 19, 2015, the defendant requested the interpretation of the Ministry of Strategy and Finance with respect to the Plaintiff’s questioning, and notified on October 19, 2015 that the Ministry of Strategy and Finance, when the Minister of Strategy and Finance was at least ten years of work experience in the administrative affairs concerning national taxes and was not an administrative affairs concerning national taxes, and that the Minister of Strategy and Finance was not qualified as a certified tax accountant, and that the person who was engaged in the administrative affairs concerning national taxes was at least five years of work experience

(hereinafter “Notification of this case”). 【Ground of recognition】 There is no dispute, entry in Gap evidence Nos. 1 and 2, and purport of the whole pleading

2. The administrative disposition, which is the object of an appeal litigation against the determination of this safety defense, is an act under public law of an administrative agency, ordering the establishment of rights or the burden of obligations with regard to a specific matter, or giving rise to legal effect.