전심절차를 거치지 아니하여 부적법함[각하]
It is improper to go through the procedure of the previous trial without going through the procedure
In order to institute an administrative litigation, a request for examination or adjudgment and a decision thereon shall be made. Thus, the lawsuit of this case filed without going through the above procedure is illegal.
Article 56 of the Framework Act on National Taxes concerning other Acts
2011Revocation of revocation of the imposition of value-added tax
United StatesA
The Director of Incheon Tax Office
December 22, 2011
February 9, 2012
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The disposition imposing global income tax amounting to KRW 11,767,760 against the Plaintiff shall be revoked.
1. Details of the disposition;
A. The plaintiff is a person registered as the representative of the business operator who operates newspaper and publication business under the trade name of 00-00 of Odong-gu Incheon Metropolitan City from June 10, 1992 to December 18, 200.
B. The Defendant did not report the global income tax base for the year 1999, while the Plaintiff incurred KRW 28,608,580 of the estimated income amount for KRW 572,171,602 of the amount of income generated from the instant workplace in 1999. The Plaintiff imposed KRW 5,280,000 of the amount of labor income for KRW 13,80,000 of the amount of labor income received from theCC newspaper company. On December 1, 2002, the Defendant imposed KRW 9,040,70 of the global income tax for the Plaintiff on KRW 199 pursuant to Article 80(1) and (3) of the Income Tax Act (hereinafter “instant disposition”).
C. The Plaintiff did not request an examination or a request for trial on the instant disposition, and on January 201, 201
6. 27. The instant lawsuit seeking revocation of the instant disposition was filed.
[Reasons for Recognition] Each entry (including serial numbers) of evidence Nos. I, 2, 3, 5, 6, 7 of the dispute-free facts, the purport of the whole pleadings
2. The plaintiff's assertion
As for the instant business establishment, the Plaintiff was subject to a tax investigation from 1997 to December 13, 199 on the sales of the Plaintiff’s objection and received a VAT assessment basis certificate from the Defendant, there is no tax to be paid any further. The evidence submitted by the Defendant is not a document approved by the chief of a tax office or discretionary decision, and thus, it cannot be trusted.
3. Whether the lawsuit of this case is legitimate
According to Article 56(2) of the Framework Act on National Taxes and the proviso of Article 18(1) of the Administrative Litigation Act, in order to institute an administrative litigation against a disposition of national taxes, a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon shall be made. As seen earlier, the Plaintiff did not go through the aforementioned procedures. Thus, the instant lawsuit is unlawful without going through the pre-trial procedure (the period during which the Plaintiff is required to file an administrative appeal even if it intends to do so), and there is no way to seek the revocation of the instant disposition.
4. Conclusion
Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.