전심절차를 거치지 아니하여 부적법함[각하]
It is improper to go through the procedure of the previous trial without going through the procedure
A civil petition filed with the head of a tax office or the Anti-Corruption and Civil Rights Commission shall be dismissed on the ground that there are no legal grounds to be deemed a prior trial procedure.
2011Gudan8027 Revocation of Disposition of Imposing capital gains tax, etc.
IsaA
Head of Geumcheon Tax Office
September 16, 2011
October 14, 2011
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the plaintiff.
The Defendant’s imposition of capital gains tax of KRW 51,535,440 on November 5, 2010 against the Plaintiff and the imposition of capital gains tax of KRW 113,070,880 on January 6, 201 shall be revoked.
The Plaintiff asserts that each disposition stated in the purport of the claim should be revoked as it is unlawful, and the Defendant asserts that the lawsuit in this case is unlawful as the Plaintiff did not go through the pre-trial procedure. According to Article 56(2) and (4) of the Framework Act on National Taxes, the administrative lawsuit against the disposition under the tax-related Acts can not be filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon or a request for examination or a decision thereon under the Board of Audit and Inspection Act. According to each of the evidence Nos. 6 through 8, the Plaintiff filed a request with the Director of the Geumcheon District Tax Office to convert the transfer income tax stated in the purport of the claim into global income tax, and the head of the Geumcheon District Tax Office notified the Plaintiff on January 6, 201 that the Plaintiff cannot accept the Plaintiff’s civil petition on or around the 11st of the same month. Accordingly, the Plaintiff’s request for examination and correction of the transfer income tax stated in the purport of the claim to the Anti-Corruption and Civil Rights Commission is unlawful.