심사청구 또는 심판청구를 하지 않고 제기한 소는 부적법함[각하]
Any lawsuit brought without filing a request for examination or adjudgment is unlawful.
A person whose rights or interests are infringed by a disposition under the Framework Act on National Taxes and the Income Tax Act due to an illegal or unfair disposition shall not file an administrative litigation without going through a decision on the request for examination or adjudgment.
Article 55 of the Framework Act on National Taxes
Revocation of imposition of capital gains tax (Uwon District Court 2014Gudan3956)
Ansan 00
00. Head of tax office
2015.03.06
2015.03.20
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s disposition of imposition of KRW 00,000,000 on October 00, 000 (which appears to be a clerical error on October 00, 000 as written complaint) against the Plaintiff shall be revoked.
1. Details of the disposition;
A. On October 00, 000, the Plaintiff acquired and owned a 000 m200 m200 m200 m200 m200 m200 m200 m200 m2 (hereinafter “instant land”). On October 0, 000, the Plaintiff transferred the instant land to ○○○○○○.
B. Upon reporting the transfer income tax on the instant land, the Plaintiff applied the reduction or exemption pursuant to Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same).
C. However, the Defendant: (a) denied the reduction or exemption by deeming the instant land as not a self-arable farmland at the time of transfer; and (b) rendered a correction and notification of KRW 00,000,000 for the transfer income tax of 00,000 on October 0, 000 (hereinafter “instant disposition”).
D. The plaintiff filed an objection against the defendant, but dismissed on October 00, 000, and the plaintiff did not file a request for examination or a request for trial, which is necessary for this.
[Reasons for Recognition] The entry of Gap evidence 6, 7, Eul evidence 1 and 2, and the purport of the whole pleadings
2. Whether the lawsuit of this case is lawful
According to the provisions of Articles 55(1) and 56(2) of the Framework Act on National Taxes and the Income Tax Act, a person whose rights or interests have been infringed due to an unlawful or unfair disposition may not file an administrative litigation without going through a decision after filing a request for examination or a request for adjudication. There is no evidence to acknowledge that the Plaintiff, who was subject to a disposition of capital gains tax under the Framework Act on National Taxes and the Income Tax Act, filed a request for examination or a request for adjudication on the said disposition. Thus, the instant lawsuit is unlawful as it was filed without going through a necessary pre-trial procedure. Accordingly, the Defendant’
3. Conclusion
Thus, the lawsuit of this case is unlawful and dismissed.