1. Revocation of a judgment of the first instance;

2. The Defendant’s rejection of a claim for correction filed against the Plaintiff on October 19, 2015.

1. The court's explanation concerning this part of the grounds for the decision of the court of first instance is the same as the corresponding part of the grounds for the decision of the court of first instance (from 3th to 12th page). Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion 1) As revealed through the instant en banc decision, the circumstance that the Plaintiff fully paid the surcharge constitutes grounds for filing a subsequent request for correction pursuant to Article 45-2(2)5 of the former Framework Act on National Taxes (amended by Act No. 13552, Dec. 15, 2015; hereinafter the same applies) and Article 25-2 subparag. 4 of the Enforcement Decree of the Framework Act on National Taxes. 2) The subsequent request for correction is sufficient, and it is not limited to the exclusion period of initial taxation.

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

C. The purpose of confiscation or collection under the Criminal Act, such as bribe, good offices, and breach of trust, is to deprive a person of benefits from a criminal act, thereby preventing him/her from holding unjust gains. Thus, if confiscation or collection was made for such unlawful income, it shall be deemed that the possibility of loss of economic benefits inherent in the illegal income is realized.

Therefore, since such income is not ultimately realized, it is reasonable to allow taxpayers to claim reduction by proving that there is a change in the basis of calculation of tax base and tax amount due to the occurrence of a subsequent trigger event after the establishment of tax liability.

In other words, the taxation requirement of control and management of illegal income;

The possibility of loss of economic benefits inherent in illegal income, such as confiscation or collection, has occurred, and income is not realized.