부가가치세등부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
As to the Plaintiff’s claim against the Plaintiff on May 4, 2015, the Defendant revoked the disposition of imposition of value-added tax in 2009, 2010, 2011, 1, 2012, 2012, 1, 2013, 2013, and 14, and the disposition of imposition of value-added tax in 2009, 2010, 2011, 2012 and 2013, the instant lawsuit by the Plaintiff is unlawful because it did not undergo a request for examination or a request for trial, which is a necessary pre-trial procedure.
According to Article 55(1) of the Framework Act on National Taxes, a person whose rights or interests are infringed by this Act or other tax-related Acts, which are either illegal or unreasonable dispositions, or because he/she has failed to receive necessary dispositions, may request the cancellation or modification of such dispositions, or request necessary dispositions. According to Article 56(2) of the same Act, an administrative litigation against an unlawful disposition prescribed in Article 55 may not be filed without a request for examination or adjudgment and a decision thereon, notwithstanding the main sentence of Article 18(1), Article 18(2) and Article 18(3) of the Administrative Litigation Act. Thus, in a tax lawsuit on national taxes, in order for the other party to file a lawsuit seeking the cancellation of such disposition, the lawsuit filed
However, there is no evidence that the Plaintiff had lawfully filed a request for examination or a request for judgment in this case, and the lawsuit in this case is unlawful because it does not meet the requisite requirements for transfer.
Therefore, since the plaintiff's lawsuit of this case is unlawful, it is decided to dismiss it, and it is so decided as per Disposition.