부가가치세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Whether the lawsuit in this case is lawful
A. The main text of Article 18(1) of the Administrative Litigation Act provides that “a revocation lawsuit may be instituted without going through an administrative appeal against the relevant disposition.” The same shall not apply to the case where there is a provision that a revocation lawsuit may not be instituted without going through an administrative appeal against other Acts.”
Meanwhile, Article 56(2) and (3) of the Framework Act on National Taxes provides that “Any administrative litigation against any illegal disposition under the Framework Act on National Taxes or any tax-related Act shall be filed within 90 days from the date on which a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon is notified,” and Articles 61(1) and 68(1) of the same Act provide that “any request for evaluation or adjudgment shall be filed within 90 days from the date on which the relevant disposition is known (if a notice
Therefore, an appeal seeking cancellation of a disposition under the Framework Act on National Taxes or tax-related Acts shall be filed after going through a request for examination or a request for adjudication, and a revocation lawsuit filed without going through such prior trial
B. In full view of the overall purport of the pleadings in the respective statements in Eul evidence Nos. 1 through 5 (including the number of branch numbers), the Defendant imposed and collected the value-added tax and the additional dues on the Plaintiff, who completed the business registration as the representative of Eul, and the Plaintiff was directly served each tax notice as follows, and the Plaintiff did not file a request for review or a request for trial in accordance with the Framework Act on National Taxes with respect to
Value-added tax and additional dues for the first period of September 3, 2018 (1,100,990 won for the second period of September 6, 2018, which was served on the date the tax was served on the date of disposition in the taxable period for the tax item (3) and the first period of October 2018, 2018 (1,2,839,000 won for the second period of October 1, 2018) and the second period of October 5, 2018. < Amended by Act No. 15103, Oct. 21, 2018; Act No. 15038, Oct. 21, 2018; Act No. 15004, Oct. 2, 2018>