1. The part concerning imposition of global income tax in the judgment of the first instance shall be revoked;

2. Of the instant lawsuit, global income tax is the global income tax.

1. The reasoning for the court’s explanation in this part is that “ May 8, 2013” under the second sentence of the judgment of the court of first instance shall be deemed to be “ May 8, 2013 (the date of imposition of value-added tax) and December 1, 2013 (the date of imposition of global income tax)”; “the instant disposition” under the first sentence of Article 16 (hereinafter “instant disposition”) shall be deemed to be “the instant disposition of imposition of value-added tax” and “the instant disposition of global income tax”; “the instant disposition” under the third sentence of the said two dispositions shall be deemed to be “the instant disposition of imposition of value-added tax”; and “the instant disposition of imposition of value-added tax” under the second sentence of the said judgment of the court of first instance shall be deemed to be “the instant disposition of imposition of value-added tax”, and it shall be cited under Article 8(2) of the Administrative Litigation Act and Article 8(2)0 of the Civil Procedure Act (the second through third sentence of the judgment of the instant disposition of imposition of value-added.”

2. Of the instant lawsuit, the part concerning the disposition imposing global income tax of this case is lawful ex officio, and Article 56(2) of the Framework Act on National Taxes provides that “The administrative litigation on unlawful disposition imposing taxes shall not be filed without going through a request for examination or adjudgment pursuant to the Framework Act on National Taxes and a decision thereon.”

In this case, the fact that the Defendant imposed global income tax on the Plaintiff on December 1, 2013 is recognized as above, and that the Plaintiff did not undergo the pre-trial procedure regarding the instant global income tax disposition by the closing date of argument in the instant appellate trial is the Plaintiff.

Therefore, the instant disposition of global income tax is unlawful as it violates Article 56(2) of the Framework Act on National Taxes.

3. The grounds for the court’s explanation in this part are as follows: (a) the pertinent part of the reasoning of the first instance judgment (from the fifth top to the fourth fourth to the 17th and the sixth) is the same, except for the following reasons.