1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On December 4, 2017, the Plaintiff reported to the Defendant on September 22, 2017, that “B filed a tax evasion report that constitutes one of its own farmland for at least eight (8) years, but the actual period of cultivation is merely three (3) years, and thus, it shall be reported as one of its own farmland.”

(hereinafter “instant information”). (b)

The defendant, through a tax investigation on B around March 2018, required to reduce or exempt capital gains tax due to B's self-defense for eight years.

I confirmed that the case did not meet, and denied the reduction and exemption of self-arable farmland.

C. On May 30, 2018, the Defendant notified the Plaintiff of the result of reporting tax evasion, and notified the Plaintiff that the instant information did not meet the requirements for “payment of additional collection of at least KRW 50,000,00,00,000,00,000,000,000,000,000

(hereinafter “instant notice”). The instant notice was served on June 4, 2018 on the Plaintiff.

The Plaintiff appealed to the instant notice and filed an appeal with the Tax Tribunal on June 20, 2018. However, the Tax Tribunal dismissed the Plaintiff’s appeal on December 19, 2018, and the decision was served on the Plaintiff on December 21, 2018.

[Ground of recognition] The entry of Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 2, and the purport of the whole pleading

2. Whether the lawsuit of this case is lawful

A. As a data provider of the Defendant’s defense prior to the merits, a tax office may file an appeal seeking the revocation of a disposition where the tax office decides not to pay a monetary reward by filing an application for the payment of a monetary reward against the tax office. However, the Plaintiff has not filed an application for the payment of a monetary reward, and there is no disposition of refusal by

The notification of this case is a mere fact of notifying the result after examining the information on tax evasion submitted by the provider of the data.