이 사건 부과처분은 피고의 증액경정처분에 흡수되어 소멸하였고 별소로서 다투고 있는 바, 소의 이익이 없어 각하 대상임[각하]
Cheongju District Court 2013Guhap265
The disposition of this case is not subject to dismissal because the defendant's disposition of this case was absorbed into the disposition of increase or decrease and became extinct, and there is no interest in the lawsuit.
The instant disposition was absorbed into and terminated by the Defendant’s disposition of increase and correction on July 1, 2012, and became final and conclusive. On July 1, 2012, 2012, disputing the disposition of increase and correction, which is subject to rejection as there is no interest in the lawsuit.
Daejeon High Court (Cheongju) 2013Nu5167
○○○○○○○
개가지
Cheongju District Court 2013Guhap265
August 20, 2014
December 17, 2014
1. Revocation of a judgment of the first instance;
2. The instant lawsuit shall be dismissed.
2. All costs of the lawsuit shall be borne by the Plaintiff.
1. Purport of claim
The Defendant’s value-added tax of KRW 2,816,806,440 on April 1, 2012 against the Plaintiff on April 1, 2012
The imposition disposition shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Details of the disposition;
The court's explanation on this part is identical to the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether the lawsuit of this case is lawful
ex officio, we examine the legitimacy of the instant lawsuit.
A. In a case where an increase or decrease is made after a taxation was made, the said increase or decrease disposition is not an original disposition but an additional determination on only the tax base and tax amount in the original disposition, including only those exceeding the tax base and tax amount in the original disposition, and is re-determined as a whole, by including the tax base and tax amount in the original disposition. As such, the initial disposition is naturally extinguished as it was absorbed into the increase or decrease disposition, and only the said increased or decrease disposition is subject to appeal litigation. This is the same even in a case where an additional notice is given on the difference with the original decision at the time of the increase or decrease (Supreme Court
In addition, in cases where a taxpayer files a lawsuit seeking revocation of a disposition of rejection of reduction request after filing a lawsuit seeking revocation of reduction request, barring special circumstances, the lawsuit seeking revocation of the disposition of rejection of reduction request is unlawful, as there is no benefit or need to seek revocation of the lawsuit seeking revocation of the disposition of revocation of reduction request in order to avoid duplication of the deliberation on confirmation of the same tax liability and conflicts with the determination, barring special circumstances (see, e.g., Supreme Court Decision 2004Du8972, Oct. 14, 2005).
B. According to the records, on July 1, 2012, after the instant disposition, the Defendant issued a revised disposition to the Plaintiff to increase or decrease the value-added tax of KRW 87,235,010 for the first period of value-added tax of KRW 2010 for the year 2010, and on March 17, 2014, the Plaintiff filed an application for the revocation of the disposition to revoke the claim for revocation of the disposition to impose value-added tax for the second period of KRW 2013Nu568 for the instant court against the Defendant on March 17, 2014, including the instant disposition and the instant revised disposition, which was filed by the Defendant against the Plaintiff, on December 1, 2011, the second period of value-added tax of KRW 1,201, value-added tax for the first period of July 1, 201, and the first period of value-added tax for the first period of KRW 10 for the first period of July 1, 2012.
3. Conclusion
Therefore, the lawsuit of this case shall be dismissed, and the judgment of the court of first instance shall be unfair with different conclusions, so the judgment of the court of first instance shall be revoked, and the lawsuit of this case shall be dismissed and it is so decided as per Disposition.