Since a lawsuit was filed without going through the procedure of the previous trial, it is illegal and dismissed.

Administrative litigation on any disposition under tax-related Acts shall be required to be filed in the form of a request for examination or a request for judgment under the Board of Audit and Inspection Act, but the lawsuit is filed without going through a prior trial procedure.

2011Guhap9300 global income and revocation of disposition

Doctrine

O Head of tax office

April 29, 2011

May 27, 2011

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The defendant revoked each disposition of imposition of global income tax of KRW 1,091,750 (including additional tax of KRW 22,450) for the year 2006, global income tax of KRW 6,841,550 (including additional tax of KRW 1,327,270) for the year 206, and global income tax of KRW 32,596,140 for the year 2006, Nov. 1, 2010 (including additional tax of KRW 11,409,570) (including additional tax of KRW 11,409,570 for the year 206).

1. Basic facts

The following facts can be acknowledged in full view of the purport of the whole theory as follows, either there is no dispute between the parties, or there is no evidence No. 2-3 of the evidence No. 2-2.

A. The Plaintiff reported to the Defendant the global income tax of KRW 1,069,299 for the year 2006, but did not pay it. On August 9, 2007, the Defendant notified the Plaintiff of the global income tax of KRW 1,091,750 for the year 2006 (including additional tax of KRW 22,450).

B. After filing a revised return of the global income tax for the year 2006, the Plaintiff did not pay it to the Defendant. On December 18, 2007, the Defendant notified the Plaintiff of the additional amount of KRW 6,841,550 (including additional tax 1,327,270) from time to time for global income tax for the year 2006.

C. After that, the Defendant did not recognize necessary expenses related to the transaction with the Plaintiff’s main business. On November 1, 2010, the Defendant issued an additional notice to the Plaintiff of the global income tax of KRW 32,596,140 (including additional tax of KRW 11,409,570) for the global income tax of KRW 32,59,140 for the year 2006.

2. Whether the lawsuit of this case is lawful

In full view of Articles 55(1) and 56(2) and (4) of the Framework Act on National Taxes, an administrative litigation against a disposition taken pursuant to tax-related Acts ought to undergo a request for examination or adjudgment pursuant to the Framework Act on National Taxes and a decision thereof, or a request for examination and a decision thereon pursuant to the Board of Audit and Inspection Act. However, the fact that the Plaintiff did not go through the pre-trial procedure on the part of notice of global income tax for the year 2006, as indicated in the preceding paragraph, is not in dispute between the parties

3. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.