기재사항이 누락된 유류 출하전표를 수취한 경우 선의ㆍ무과실로 인정할 수 없음[국승]
Chuncheon District Court 201Guhap939 (2012.05.08)
Administrative litigation against a taxation disposition shall not be filed without a request for examination or adjudgment.
(1) According to the judgment of the court of first instance, an administrative litigation against an illegal taxation can not be filed without going through a request for examination, a request for adjudication, and a decision thereon. The plaintiff voluntarily recognized that the lawsuit of this case was filed without going through a prior trial procedure, such as a request for adjudication, etc.
Article 56 of the Framework Act on National Taxes
(Chuncheon)Revocation of revocation of the imposition of value-added tax 2012Nu466
WonAAAA
hill of the tax office
Chuncheon District Court Decision 2011Guhap939 Decided May 8, 2012
July 18, 2012
August 29, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of KRW 000, and value-added tax of KRW 000 on March 2, 201 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is as follows. On July 19, 2012, the second part of the second part of the judgment of the court of first instance [the plaintiff filed an objection against the disposition of this case with the defendant around July 19, 2012, which was 90 days after the date of closing the argument of the court of first instance. However, an objection shall be filed within 90 days after the date of receiving a notice of tax payment (see Articles 66 (6) and 61 (1) of the Framework Act on National Taxes). The plaintiff received a notice of tax payment on the disposition of this case on December 14, 201, and March 8, 2012 (see Articles 6 (1) and 61 (2) and 90Nu8091, Jun. 25, 191). Thus, the plaintiff's objection cannot be dismissed, and the plaintiff's appeal of this case cannot be exempted from the judgment of second instance due to Article 28 (2) of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.