[물품세통고처분취소청구사건][고집1966특,485]
Whether a disposition of notice on goods tax is subject to an administrative litigation
The original notification disposition can be tried by a judicial authority by an accusation of a taxation authority because the person who received the disposition has an objection against it, but the failure to implement the disposition can be judged by the judicial authority. Therefore, the remedy for illegal and unfair notification disposition can be made by the judicial authority. Therefore, such notification disposition shall not be subject to administrative litigation.
Article 1 of the Administrative Litigation Act
Plaintiff
head of Sung Dong Tax Office
The action shall be dismissed.
Litigation costs shall be borne by the plaintiff.
As of December 20, 1965, the Plaintiff sought a decision that the Defendant’s disposition that notified the Plaintiff that the Plaintiff would pay KRW 52,140 as an amount equivalent to the penalty on the ground that the Plaintiff evaded KRW 17,383.
(1) According to Gap evidence No. 1-6 (Notice) presumed to have been established as an official document, it can be acknowledged that the defendant notified the plaintiff as of December 20, 1965 that he would pay a sum of KRW 52,140,00 as an amount equivalent to punishment, as an amount equivalent to punishment, to the plaintiff as of December 20, 1965, on the ground that the plaintiff evaded KRW 17,383.
(2) In this case, the Plaintiff sought the revocation of the above notification disposition on the ground that the Plaintiff had no intention to evade the above goods intentionally.
However, the original disposition of notification can be tried by a judicial authority by an accusation against a person subject to the disposition of notification if he/she objects to it. Therefore, the remedy for illegal and unfair disposition of notification need not be followed by administrative litigation. Therefore, such disposition of notification is not subject to administrative litigation, and thus, it is decided to dismiss the plaintiff's claim of this case in an unlawful manner. It is so decided as per Disposition by applying Article 14 of the Administrative Litigation Act and Article 89 of the Civil Procedure Act to the burden of litigation costs.
Judges Kim Do-ju (Presiding Judge)