전부금
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. On December 6, 201, a basic fact lender Construction Co., Ltd. (hereinafter “Moju Construction”) was notified by the head of the Gwangju District Tax Office of imposition of value-added tax (hereinafter “instant disposition of imposition”) on KRW 3,817,601,460 as value-added tax for the first term portion of the year 2009, and filed a request for review of the instant disposition of imposition with the Board of Audit and Inspection in March 19, 2012 through the head of the Gwangju Tax Office for the disposition of imposition of value-added tax (including additional tax).
On August 2012, the Plaintiff filed an application with the Gwangju metropolitan District Court 201Da33530, which was based on the original copy of the payment order, for the attachment and assignment order against the lender construction with the claim amounting to five billion won (5 billion won). On August 23, 2012, the Plaintiff (hereinafter “instant assignment order”) received a decision from the above court that the claims indicated below the Defendant of the lender construction against the lender for the attachment and assignment order (hereinafter “the claims subject to attachment order”) were to be attached and all of the claims subject to attachment. The said decision was served on the Defendant on August 24, 2012, and on September 7, 2012, and became final and conclusive on September 15, 2012.
On March 14, 2013, the Board of Audit and Inspection rendered a decision to dismiss a request for review of a lender construction on the part of March 14, 2013 against the head of Gwangju District Tax Office on June 18, 2013 against the head of Gwangju District Court 2013Guhap10434.
In accordance with the purport of the en banc Decision (Supreme Court en banc Decision 2010Du12347 Decided October 18, 2012) around October 30, 2013, where the lawsuit for revocation was pending, the head of the Gwangju District Tax Office, according to the purport of the Supreme Court en banc Decision 2010Du12347 Decided October 18, 2012, the imposition of penalty taxes among the dispositions of this case is unlawful.