Seoul Administrative Court-2018-Gu Partnership-5837 ( October 25, 2019)

The instant disposition cannot be deemed an administrative disposition subject to appeal litigation.

The notification disposition has the nature as a prior procedure of criminal procedure, and it is the requirement of entry into force of the other party's voluntary uniform, so it is different from the notification of change of income amount, so it cannot be viewed as an administrative disposition that is subject to appeal

Article 55 of the Framework Act on National Taxes

2019Nu3652 Invalidity of the disposition of notice

AA

B Administrator

2019.08.23

2019.09.20

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. On November 1, 201, the defendant confirmed that the notification disposition of KRW 00,000,000 that was rendered to the plaintiff on November 1, 201 is null and void.

1. Quotation of the reasons for the judgment of the first instance;

The reasons to be stated in this judgment are as stated in the reasoning of the judgment of the court of first instance, in addition to the following: therefore, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act.

A. On the 8th judgment of the court of first instance, the first instance shall be subject to the second to third to "no administrative disposition that is subject to appeal lawsuit".

(b) conduct 8th of the first instance judgment, followed by:

Unlike the Supreme Court en banc Decision 2002Du1878 Decided April 20, 206, the plaintiff asserted that the obligation to pay income tax is established and finalized if there is a notice of change in the amount of income, and the obligation is subject to penalty and criminal punishment in addition to the obligation to pay income tax, and the notification of change in the amount of income is an administrative disposition subject to appeal litigation in addition to the obligation to pay income tax. The notification of this case has the character as a procedure of criminal procedure in advance, and the requirement for entry into force of the other party's voluntary uniform. The notification of this case does not become final and conclusive, and even if the notification of this case is not carried out, the notification of change in the amount of income is carried out in criminal procedure according to the nature as a procedure in advance in criminal procedure, and its nature differs from the notification of change

2. Conclusion

The lawsuit of this case is unlawful and dismissed. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.