B. Whether a claim is filed in administrative litigation against a violation of mandatory law that is not asserted in the preceding trial procedure

B. In the pre-trial procedure of the administrative litigation, it is not possible to assert it in a lawsuit on the grounds that the tax payment notice did not contain any mandatory provision such as omitting the statement of the basis for calculating the amount of duty, etc.

The costs of appeal are assessed against the defendant.

1. As to the grounds of appeal Nos. 1, 2, and 3

According to the reasoning of the judgment below, the court below held that the return of income amount by the taxpayer under the current law adopting the tax payment system on income tax is only one reference material for the tax office to impose income tax, and it does not have any binding force, but also, the defendant's global income tax and defense detailed and disposition on the premise that the return of income amount filed by the plaintiff is different from the fact as requested by the tax office, and there is no other evidence to deem that the plaintiff has any income that is the premise for the disposition of imposing the income tax of this case. In light of the records, the court below's above determination and fact-finding are just, and there is no error of law such as misunderstanding of legal principles as the theory of lawsuit, violation of the rules of evidence, or incomplete deliberation, etc.

2. As to the grounds of appeal Nos. 4 through 7

Article 9 of the National Tax Collection Act provides that when the head of a tax office or the head of a Si/Gun intends to collect a national tax, he/she shall issue a written notice specifying the year of taxation, tax item, amount of tax and calculation basis of the national tax, tax payment time and place, and Article 128 of the Income Tax Act provides that the Government shall provide that the tax base and tax rate, amount of tax and other necessary matters determined pursuant to the provisions of Articles 117 through 120 shall be stated in the written notice of tax payment and shall be notified in accordance with the principle of no taxation without law under the Constitution and the Framework Act on National Taxes, thereby ensuring the fairness of tax administration by allowing the disposition authority to exclude and take careful and reasonable measures in accordance with the principle of no taxation without law under the Constitution and the Framework Act on National Taxes, and at the same time, strict interpretation shall be applied to the taxpayer by clearly notifying the details of the disposition to the purport that the taxpayer would make the decision on whether to object to tax payment and convenience in filing an objection. The above provision on taxation can only be accepted as unlawful if the taxpayer’s grounds for calculating such tax payment are omitted.

In addition, as long as the defendant's taxation disposition of this case violates tax laws and regulations, it shall be reasonable to revoke it. Accordingly, the defendant, who is the taxation authority, may bring a lawsuit again to the purpose of filing a lawsuit, and thus, the theory that the revocation is not considerably appropriate for the public welfare as referred to in Article 12 of the Administrative Litigation Act is not acceptable, and the plaintiff's failure to assert the above illegal acts in the prior trial procedure of the administrative litigation is not possible. Accordingly, the plaintiff's argument that the plaintiff's disposition of this case is inconsistent with the original trial decision cannot be accepted from other opinions. All arguments are without merit.

3. Therefore, the appeal shall be dismissed, and all costs of appeal shall be assessed against the defendant who has lost. It is so decided as per Disposition by the assent of all participating Justices.

Justices O Sung-sung(Presiding Justice)