전심절차를 거치지 아니한 채 제기한 소는 부적법함[각하]
A lawsuit brought an action without going through the procedure of the previous trial is illegal.
There is no evidence to view that the lawsuit was lawfully requested for examination or adjudgment. Thus, the lawsuit of this case is unlawful because it did not meet the requisite transfer requirements.
Article 55 of the Framework Act on National Taxes
The revocation of revocation of the imposition of gift tax by the District Court 2014Guhap2961
○ Kim
○ Head of tax office
November 03, 2015
November 24, 2015
1. The plaintiff's request shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s imposition of gift tax of KRW 000 against the Plaintiff on October 000 shall be revoked.
With respect to the plaintiff's claim against the plaintiff on October 00, 000 that the defendant requested revocation of the disposition of gift tax amounting to KRW 000,000, the defendant shall make a defense that the plaintiff's lawsuit of this case is unlawful without going through a request for examination or adjudgment, which is a necessary pre-trial procedure.
According to Article 55(1) of the Framework Act on National Taxes, a person whose rights or interests have been infringed upon by this Act or other tax-related Acts, either an illegal or unreasonable disposition, or an absence of a necessary disposition, may request the cancellation or modification of such disposition, or a necessary disposition. According to Article 56(2), an administrative litigation against an unlawful disposition prescribed in Article 55 may not be filed without going through a request for examination or adjudgment and a decision thereon, notwithstanding the main sentence of Article 18(1), Article 18(2) and Article 18(3) of the Administrative Litigation Act. In a tax litigation on national taxes, a lawsuit brought by the other party to a tax disposition without going through such a request for examination or a request for adjudgment is unlawful. However, there is no evidence to deem that the Plaintiff had lawfully received a request for examination or a request for adjudgment. Thus, the lawsuit in this case is unlawful on account of lack
Therefore, since the plaintiff's lawsuit of this case is unlawful, it is decided to dismiss it, and it is so decided as per Disposition.