이 사건 체납세안내는 항고소송의 대상이 되는 처분으로 볼 수 없음[국승]
The guidance of arrears in this case cannot be deemed a disposition subject to appeal litigation.
The guidance on the amount of delinquent taxes is merely a guide for notifying the tax in arrears for the convenience of taxpayers, and it cannot be deemed a disposition subject to appeal litigation because it is not a procedure for determining a reminder or a surcharge. Therefore, the lawsuit of this case is unlawful.
Article 26 of the Enforcement Decree of the National Tax Collection Act
2017Guhap21389 Revocation of Disposition of Imposing capital gains tax
AA
00. Head of tax office
September 7, 2017
October 26, 2017
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The Defendant’s disposition of imposing capital gains tax of KRW 18,081,380 to the Plaintiff on July 9, 2016 is revoked.
1. Case history
A. From December 10, 2008, the Plaintiff and BB carried on the shipbuilding and repair business of the vessel jointly and severally, “CC 00-Gu 00-dong 00-dong 21-2”.
B. On June 21, 2012, the Plaintiff and BB owned 00 00 - 00 - 00 - 00 - 21-2 land for factory and 1/2 1/2 of the above ground factories, which are its business place. Accordingly, the Plaintiff and BB transferred it on June 21, 2012, and accordingly did not pay the transfer income tax,
C. On October 15, 2012, the Defendant notified the Plaintiff of KRW 44,358,830 of the transfer income tax for the year 2012, and the Defendant sent a reminder to the Plaintiff on November 12, 2012, if the Plaintiff did not pay it by October 31, 2012, the payment deadline, and the said reminder was served on the Plaintiff on November 15, 2012.
D. The Plaintiff and BB filed an application for a voluntary auction on the pertinent vessel on the basis of a maritime lien and commenced the auction procedure on the basis of the maritime lien. Accordingly, the owner of the vessel filed an application for the cancellation of the remainder of the auction procedure except for the distribution procedure among the auction procedure (EE District Court FFFFFFFFFFFFFFFFFF, 2012), and the remainder of the auction procedure was revoked. On February 6, 2013, the Defendant seized an amount equivalent to KRW 45,943,610, out of the Plaintiff’s claim for the payment of the above deposit amount, the amount of delinquent tax was collected from 45,943,610 to 461, but did not receive dividends from 18,081,380 won incurred after the seizure.
E. On July 9, 2016, the Defendant sent to the Plaintiff the “Guide Note on Payment of Tax in Arrears” (hereinafter referred to as the “Guide on Tax in Arrears”).
F. The Plaintiff filed an appeal with the Tax Tribunal on December 21, 2016 on the instant guidance of arrears, but the Plaintiff’s appeal was dismissed on March 16, 2017.
[Reasons for Recognition] A without dispute, Gap evidence Nos. 1-4, Eul evidence Nos. 1-4, the purport of the whole pleadings
2. Judgment on the main defense of this case
A. The parties' assertion
1) The Defendant’s main defense
The guidance on the tax in arrears of this case is merely a mere notification informing the Plaintiff that there is a national tax in arrears, not a disposition that is subject to appeal.
2) The plaintiff's assertion
In the above distribution procedure, the Defendant failed to receive increased tax 18,081,380 won in the wind that does not include increased tax 18,081,380 won in the above distribution procedure, which constitutes exemption of tax liability or waiver of tax claims against the Plaintiff, and thus, the guidance of the tax amount in arrears based on the premise that the non-existent tax liability exists is unlawful. The guidance of the tax amount in arrears constitutes a disposition demanding the Plaintiff to pay increased tax amount in arrears.
B. Relevant statutes
The entries in the attached Table-related statutes are as follows.
C. Determination
If a national tax is not paid by the due date, a notice of increased additional dues or increased additional dues under Article 21 of the National Tax Collection Act naturally occurs pursuant to the provisions of a law without a final procedure by the competent tax office. Thus, the notice of increased additional dues cannot be deemed a disposition subject to appeal litigation (see, e.g., Supreme Court Decision 2005Da15482, Jun. 10, 2005). The guidance of delinquent taxes cannot be deemed a disposition subject to appeal litigation on the ground that the tax office merely notifies the taxpayer of the increased additional dues or increased additional dues of the national tax in arrears for the convenience of the taxpayer.
Therefore, the lawsuit of this case seeking revocation of the guidance on arrears tax of this case is unlawful.
3. Conclusion
Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.