[의제배당소득세및가산세처분취소][미간행]
[1] Requirements for a taxpayer to file a lawsuit claiming the revocation of a tax disposition without going through a prior trial procedure
[2] The case holding that where the original taxpayer was dismissed by the National Tax Tribunal on the grounds that his/her eligibility to be a party is not recognized in the pre-trial procedure for the collection disposition of the notice of withholding tax related to the deemed dividend income, it cannot be brought without going through the pre-trial procedure of global income detailed statement including the deemed dividend
[1] Article 56 (2) of the former Framework Act on National Taxes (amended by Act No. 8830 of Dec. 31, 2007) / [2] Article 56 (2) of the former Framework Act on National Taxes (amended by Act No. 8830 of Dec. 31, 2007)
[1] Supreme Court Decision 91Nu247 delivered on May 24, 1991 (Gong1991, 1794) Supreme Court Decision 99Du1557 delivered on September 26, 200 (Gong2000Ha, 2249) Supreme Court Decision 2005Du10170 Delivered on April 14, 2006
Plaintiff (Attorney Park Sang-hoon et al., Counsel for plaintiff-appellant)
Head of Seogju Tax Office
Gwangju High Court Decision 2007Nu664 decided Nov. 15, 2007
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
In tax administration, two or more administrative dispositions for the same purpose were taken in the process of step-by-step and development, and are related to each other, and the tax authority has changed the taxation disposition subject to such disposition while in the course of a tax litigation and the reason for illegality is common, or where several persons are jointly liable for the same administrative disposition due to the same administrative disposition, one of the persons liable for tax payment and the National Tax Tribunal has granted the opportunity to re-determine the basic facts and legal issues as before the preceding disposition or when the same administrative disposition has gone through legitimate step-by-case procedure, and where there is a justifiable reason, the taxpayer may file an administrative lawsuit claiming the revocation of the taxation disposition even without going through the procedure of the preceding trial (see, e.g., Supreme Court Decisions 9Du157, May 24, 191; 9Du157, Sept. 26, 200; 105Du170, Apr. 14, 2006).
The court below determined that the plaintiff's lawsuit in this case was unlawful on the ground that it cannot be deemed that the National Tax Tribunal provided an opportunity to re-determine the basic facts and legal issues, and that there is no justifiable reason to see that it would be harsh for the plaintiff to go through the pre-trial procedure. In light of the above legal principles and records, the judgment of the court below is just, and there is no error in the misapprehension of legal principles as to the pre-trial procedure, as otherwise alleged in the ground for appeal. The court below did not err in the misapprehension of legal principles as to the pre-trial procedure.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Shin Young-chul (Presiding Justice)