전심절차를 거치지 않고 소를 제기하여 부적법하므로 각하함[국승]
It is improper to file a lawsuit without going through the procedure of the previous trial and dismiss it.
There is no evidence that the previous trial procedure under the Framework Act on National Taxes was completed prior to the lawsuit, and the lawsuit is dismissed as it is unlawful since the period of the previous trial procedure has already expired.
Article 56 (2) of the Framework Act on National Taxes
2011 disposition of revocation of imposition of value-added tax, etc.
Gyeong-gu
○ Head of tax office
June 15, 2011
June 29, 2011
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s imposition of value-added tax for the first term of January 5, 2009 against the Plaintiff on January 5, 201 and the imposition of value-added tax for the second term of February 2009 is revoked in entirety.
1. Details of the disposition;
On January 5, 201, the Defendant issued a disposition imposing value-added tax of 57,525,080 won and value-added tax of 65,965,310 won for the first term of February 2009 (hereinafter “instant disposition”) on the ground that “the Plaintiff had received a tax invoice without supplying goods or services under the Value-Added Tax Act in the course of operating the said Do gas station against the Plaintiff who operated the Do gas station located in Daejeon-gu 490-1, Daejeon, Daejeon, on January 5, 201. The fact that the Plaintiff received a tax notice on the instant disposition on January 7, 201 is recognized by the respective entries and arguments in Gap 1, 2, and Eul 1-1 through 4.
2. Judgment on the Defendant’s main defense
A. The defendant's main defense
The Defendant asserts that the instant lawsuit is unlawful on the grounds that the Plaintiff did not meet the requirements for the transfer thereof, since the Plaintiff filed the instant lawsuit within 90 days from January 7, 201, without going through a request for examination or a request for judgment under Articles 55 and 56 of the Framework Act on National Taxes, from January 7, 201.
B. Relevant statutes
The entries in the attached Table-related statutes are as follows.
C. Determination
The provisions of Article 18(2) and (3) of the Administrative Litigation Act concerning cases where a lawsuit for revocation may be brought without going through an administrative appeal pursuant to Article 56(2) of the Framework Act on National Taxes in the case of tax litigation, and Article 18(2) and (3) of the Administrative Litigation Act concerning cases where a lawsuit for revocation may be brought without going through an administrative appeal is not applicable. Therefore, prior to the instant lawsuit, the Plaintiff should undergo a prior trial procedure as prescribed by the Framework Act on National Taxes. However, there is no evidence that the Plaintiff had undergone the prior trial procedure as prescribed by the Framework Act on National Taxes, and according to the facts acknowledged earlier, it can be acknowledged
Ultimately, the lawsuit of this case is unlawful, and the defendant's main defense is justified.
3. Conclusion
Therefore, we decide to dismiss the lawsuit of this case and decide as per Disposition.