Case Number of the immediately preceding lawsuit

Changwon District Court 2013Guhap2646 (29 April 2014)

Title

Any administrative litigation filed without going through the procedure of the previous trial is illegal.

Summary

Any administrative litigation against any illegal tax disposition may not be filed without going through a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon within 90 days from the date on which the existence of such disposition is known (when a notice of disposition is received, the date of

Cases

(C)The revocation of the disposition of imposing corporate tax;

Plaintiff and appellant

IsaA

Defendant, Appellant

Head of Jinju Tax Office

Judgment of the first instance court

Changwon District Court Decision 2013Guhap2646 Decided April 29, 2014

Conclusion of Pleadings

November 27, 2014

Imposition of Judgment

December 18, 2014

Text

1. The plaintiff's appeal is dismissed.

Purport of claim and appeal

The judgment of the court of first instance is revoked. The defendant designated the plaintiff as the secondary taxpayer of BB Terminal Co., Ltd. on November 18, 201 and revoked both the disposition of imposition of additional corporate tax for the business year 2010, OOOO and additional OOO for the first period of year 201, OOO and additional tax for the business year 201, OOOO and additional tax for the corporate tax for the business year 201, OOOO and additional tax for the second period of April 22, 2013, and OOO and additional tax for the second period of year 2011.

Reasons

1. Quotation of judgment of the first instance;