부가세 수정 및 대손세액공제 신고
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 June 4, 2002, the Plaintiff foundation was established for the purpose of the civil engineering construction business and steel materials installation business.
B. On October 25, 2013, the Plaintiff drafted a return of tax base of value-added tax and a report of bad debt tax deduction after the second half of 2012.
C. On July 28, 2017, the Plaintiff filed an application for rectification of value-added tax at the second half of 2012 with the Defendant, but the Defendant rejected the Plaintiff’s application for rectification on September 27, 2017 on the following grounds:
(hereinafter referred to as “instant disposition”) . - A - The pertinent corporation did not file a final return on value-added tax after closing its business on November 19, 2010, and if a bad debt becomes final and conclusive after closing its business pursuant to Article 45 of the Value-Added Tax Act, it shall not apply the bad debt tax deduction, and shall not apply the instant request for correction.
[Ground of recognition] The fact that there is no dispute, Gap's 2 and 4 evidence, and the purport of the whole pleading
2. Judgment on the defendant's main defense of safety
A. The instant lawsuit on the main defense of this case is unlawful, since it did not go through the pre-trial procedure.
B. The main text of Article 56(2) of the Framework Act on National Taxes provides that “ Notwithstanding the main sentence of Article 18(1), Article 18(2) and Article 18(3) of the Administrative Litigation Act, an administrative litigation against an illegal disposition as provided in Article 55 shall not be filed without going through a request for examination or adjudgment under this Act and a decision thereon.” The main text of Article 56(2)
As seen earlier, the Plaintiff filed the instant lawsuit without going through the pre-trial procedure with respect to the instant disposition, the instant lawsuit is unlawful.
3. According to the conclusion, the instant lawsuit is dismissed.