필요적 전치요건을 갖추지 못하여 부적법하다[국승]
Illegal because it fails to meet the requisite requirements for transfer;
It is unlawful without going through a request for examination or adjudgment, which is a necessary pre-trial procedure;
Article 56 (2) of the Framework Act on National Taxes
2014Guhap2961
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Head of the High Tax Office
November 03, 2015
November 24, 2015
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The disposition of imposition of gift tax of KRW 263,684,340 against the plaintiff on November 1, 2014 by the former defendant of the Gu office shall be revoked.
On November 1, 2014, the Defendant requested the Plaintiff to revoke the disposition imposing gift tax amounting to KRW 263,684,340, which was imposed on the Plaintiff on the Plaintiff on November 1, 2014, and the Plaintiff’s lawsuit of this case is unlawful on the ground that the lawsuit of this case is not subject to a request for examination or adjudgment, which
According to Article 55(1) of the Framework Act on National Taxes, a person whose rights or interests have been infringed upon by this Act or other tax-related Acts, either an illegal or unreasonable disposition, or an absence of a necessary disposition, may request the cancellation or modification of such disposition, or a necessary disposition. According to Article 56(2), an administrative litigation against an unlawful disposition prescribed in Article 55 may not be filed without going through 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. In a tax litigation on national taxes, a lawsuit brought by the other party to a tax disposition without going through such a request for examination or a request for adjudgment is unlawful. However, there is no evidence to deem that the Plaintiff had lawfully received a request for examination or a request for adjudgment. Thus, the lawsuit in this case is unlawful on account of lack
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.