행정청의 위법 부당한 처분은 전심절차를 거치지 아니하면 제기할 수 없음[국승]
No unlawful or unjustifiable disposition by an administrative agency may be brought without going through the procedure of a previous trial.
Administrative litigation against any illegal or unreasonable disposition, etc., which is a disposition under tax-related Acts, shall not be filed unless a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon
Article 55 of the Framework Act on National Taxes
2012Guhap1394 Implementation of the procedure for cancellation registration of seizure
United StatesA
Head of Jinju Tax Office and one other
July 12, 2012
August 16, 2012
1. All of the lawsuits of this case shall be dismissed.
2. The plaintiff shall bear the litigation costs.
On November 18, 1999, the director of the Jinju Tax Office, the plaintiff, and the director of the Jinju Tax Office shall implement each procedure of cancellation registration for each of the registrations of attachment on the 5. on July 22, 1999 as stated in the attachment sheet with respect to the 3. on January 5, 201 as to the 3. on the 3. on January 5, 2001 listed in the attachment sheet.
1. The purport of the plaintiff's assertion
Since November 13, 1990, the Plaintiff had been engaged in aggregate extraction and sales business, etc. from OOOO00 to BB industry from December 3, 1993 to June 7, 1995 when the Plaintiff had not been in arrears with capital gains tax, etc., but was subject to the instant disposition of seizure registration as to each real estate listed in the separate sheet owned by the Plaintiff on the ground that the Plaintiff was in arrears with capital gains tax, etc., and each of the above registrations must be cancelled as invalid.
2. Whether the lawsuit in this case is minor;
A. On its own initiative, the case is examined as to the legitimacy of the lawsuit in this case, and the case is not subject to the obligation under the current Administrative Litigation Act, and the plaintiff cannot seek cancellation of the disposition of refusal after filing an application for cancellation of attachment under the National Tax Collection Act against the defendant, regardless of the fact that the plaintiff seeks cancellation of the disposition of refusal against the defendant.
B. Even if the plaintiff interpreted that the plaintiff sought the cancellation of the above seizure disposition against the plaintiff, and Articles 5 and 56 (2) of the Framework Act on National Taxes can not be filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon. Article 2 (2) of the Framework Act on National Taxes provides that "tax law" refers to the items and rates of national tax, the National Tax Collection Act, the Restriction of Special Taxation Act, the Adjustment of International Taxes Act, the Punishment of Tax Evaders and the Procedure for the Punishment of Tax Evaders Act, and the Punishment of Tax Evaders Act, and Article 24 (1) of the National Tax Collection Act provides that the taxpayer's property is seized when the taxpayer fails to pay national taxes and additional taxes within the designated time limit after receiving a notice of demand (including a notice of demand for payment). According to the contents and system of each above provision, in order to file an administrative lawsuit for the cancellation of the seizure disposition on the plaintiff's capital gains tax, and the plaintiff has to undergo a request for examination or adjudgment under the Framework Act on National Taxes, and the plaintiff or the Tribunal has not brought any dispute against the defendants.
C. Therefore, the Plaintiff’s lawsuit of this case is unlawful in entirety, which appears as a mother.
3. Conclusion
Thus, the plaintiff's lawsuit of this case is unlawful and all of it is dismissed.