2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s disposition of imposition of value-added tax for the second term of 2002 against the Plaintiff on September 23, 2005 (17,433,700 won, and value-added tax for the second term of 203 (14,809,980 won) shall be revoked.

A. On August 7, 2002, the Plaintiff sold 101, 102, 102, 102, and 103 ○○○○-dong, ○○○-dong, 00-2, and -3 respectively, and completed the registration of ownership transfer, and the Plaintiff registered as a rental business operator and started a leasing business to the Defendant. Thereafter, on December 30, 2002, the Plaintiff sold 103 above 102, 102, and 101 101 to ○○-dong, ○○-dong, ○○-dong, ○○-dong, ○○○-dong, ○○○-dong, ○○-dong, and 103, but did not report and pay the value-added tax on the building portion under subparagraphs 102 and 103 among them.

"B. However, on September 23, 2005, the defendant imposed value-added tax of 17,433,700 won (including additional tax) for the second term portion of value-added tax in 2002, and value-added tax of 14,809,980 (including additional tax) for the first term portion of value-added tax in 2003 on the ground that the above parts of the building cannot be seen as a comprehensive transfer of business because they were sold in sequence to the plaintiff. In the meantime, the plaintiff filed a national tax appeal against the disposition of this case, but the decision of rejection was rejected on March 29, 2006 on the ground that the objection period was exceeded by filing a request for a national tax trial on the date of December 21, 2005 to which the notice of rejection was served.

Facts without dispute (applicable to recognition), each statement of evidence 1, 2, 3, 5, 6, 7, 12-1, 2, 3, 5, 6, 3, 6 and 3 of evidence 1, and the purport of the whole pleadings.

2. Whether the lawsuit of this case is lawful

A. The defendant's assertion

National tax appeal shall be filed within 90 days from the date on which the decision on the objection is notified, but the plaintiff has filed an appeal with the lapse of the period.

(b) relevant laws and regulations;

【National Tax Basic Act

Ｏ 제56조 (다른 법률과의 관계)

(2) Notwithstanding the provisions of Article 18 (1) (main sentence), (2) and (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition prescribed in Article 55 may not be instituted without going through a request for examination or adjudgment and a decision thereon under this Act.

Ｏ 제61조 (청구기간)

(1) A request for evaluation shall be filed within 90 days from the date (when a disposition notice is received, the date of its receipt) on which an applicant becomes aware of the relevant disposition.

(2) Any person who desires to make a request for examination after passing through an objection shall file the request within ninety days after he is notified of the decision on the objection: Provided, That where the decision is not notified within the period for decision making referred to in the proviso of Article 66 (6), the request for examination may be filed after the period for decision expires even before

(3) Where a request for examination submitted by mail (based on the date prescribed in Article 5-2) within the deadline under the main sentence of paragraphs (1) and (2) arrives after the lapse of the deadline for request, it shall be deemed that a legitimate request was made on the expiration of such period

Ｏ 제66조 (이의신청)

(1) Any objection shall be filed with the director of the tax office who makes or should have made the disposition with the reason for objection, or with the director of the regional tax office concerned via the director of the tax office.

Ｏ 제68조 (청구기간)

(1) Any request for adjudgment shall be filed within 90 days after the relevant disposition is known (when a notice of disposition is received, the date of its receipt).

(2) Article 61 (2) shall apply mutatis mutandis to the period for request in cases of a request for judgment after filing an objection.

Ｏ 제81조 (심사청구에 관한 규정의 준용)

The provisions of Articles 61(3) and (4), 63, 65 and 65-2 shall apply mutatis mutandis to any request for adjudgment (the omission by simple omission).

m. Administrative Litigation Act

Ｏ 제20조 (제소기간)

(1) A litigation for revocation shall be instituted within 90 days from the date on which a disposition, etc. is known: Provided, That where the proviso to Article 18 (1) is provided for in the proviso to Article 18 (1), a request for administrative appeal may be made, or an administrative agency has mistakenly notified that a request for administrative appeal may be made, the period at

C. Determination

Where an objection is filed with respect to the national tax, the appeal shall be filed within 90 days from the date the decision on the objection is notified (see Articles 68(2) and 61(2) of the Framework Act on National Taxes), and in full view of the purport of the entire arguments in the statement of evidence Nos. 68(2), 3, 1, 2, and 9, the appeal shall be filed against the defendant on Nov. 30, 2005, but the defendant dismissed the objection, but the above decision was delivered to Cho○, a plaintiff's agent on Dec. 28, 2005, and the plaintiff thereafter filed a national tax appeal with the National Tax Tribunal on Mar. 29, 2006 as a direct receipt, not a submission by mail, which was filed with the National Tax Tribunal on Mar. 29, 2006. The appeal filed by the plaintiff is unlawful by the lapse of 91 days from the date the decision on the objection was notified.

Therefore, the lawsuit of this case is not unlawful because it was filed without going through legitimate procedure of the prior trial.

3. Conclusion

Therefore, we decide to dismiss the lawsuit of this case and decide as per Disposition.