양도소득세 부과 처분 취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Judgment on the defendant's main defense of safety
A. In light of the Plaintiff’s imposition of capital gains tax of KRW 528,781,639 as stated in the purport of the claim by the instant lawsuit (hereinafter “instant disposition”), the Plaintiff asserts that the tax amount excessively exceeds 710,000,000, is unlawful, and the revocation thereof is sought.
As to this, the defendant asserts that the lawsuit of this case is unlawful as it was filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon (hereinafter “pre-trial procedure”).
B. The main text of Article 55(1) of the Framework Act on National Taxes provides that “Any person whose rights or interests are infringed by this Act or any other disposition under tax-related Acts and subordinate statutes, which is illegal or unreasonable, or because such disposition is not necessary, may request the cancellation or modification of such disposition, or request a necessary disposition pursuant to this Chapter.” Article 56(2) of the same Act provides that “ Notwithstanding the main sentence of Article 18(1), Article 18(2) and (3) of the Administrative Litigation Act, any administrative litigation against an illegal disposition as provided in Article 55 shall not be instituted without going through a request for examination or adjudgment under this Act and a decision thereon shall not be filed pursuant to this Act.” Article 18(1) of the Administrative Litigation Act provides that “A revocation lawsuit may be instituted without going through an administrative appeal pursuant to the provisions of other Acts and subordinate statutes.”
In this case, the disposition of this case is made on December 2009 of the former Income Tax Act.