Examination Income 2013-0087 (2013.09.06)

An objection filed by the previous trial before the lapse of the period for filing the objection;

The claimant filed a request for review against the decision of notifying the individual consumption tax by the tax authority, but it is reasonable to dismiss the request for review as an unlawful request after the expiration of the period for request.

Article 66 of the Framework Act on National Taxes

2013Guhap3448 Global Income and Revocation of Disposition

AA

Head of Namyang District Tax Office

July 1, 2014

July 22, 2014

1. The instant lawsuit shall be dismissed.

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

1. The plaintiff's assertion

On May 1, 2013, the Defendant imposed global income tax on the Plaintiff on the ground that the Plaintiff received KRW 1.02 billion from May 1, 2007 to September of the same year (hereinafter “instant disposition”). However, the above service payment was received as the representative of 11 (including the Plaintiff) who was entrusted with the service of purchasing the apartment site in the Nam-do, Chungcheongnam-do, Chungcheongnam-do, Namyang-do. from the Plaintiff*********, the purchase price of the apartment site, KRW 80 million for the apartment site, KRW 1.32 million for each person x 12 million x 111), and the remaining office operation expenses. Accordingly, the Defendant’s disposition was unlawful even if the income accrued to the Plaintiff in the year 2007 was paid to the Plaintiff, the Defendant’s disposition was unlawful.

The defendant will examine the plaintiff's lawsuit of this case on the ground that it is unlawful because it does not go through legitimate pre-trial procedure.

According to Articles 55(1) and (3), 56(2), 61(1) and (2), 66(1), (6), and 68 of the Framework Act on National Taxes, a lawsuit seeking revocation of imposition of global income tax, which is national taxes, shall be filed through a request for examination or adjudgment under the Framework Act on National Taxes within 90 days from the date (the date on which a notice of disposition is received) on which the above request for examination or adjudgment is known. Upon receipt of a request for examination or adjudgment, the plaintiff shall file such objection within 90 days from the date on which the decision on the request for examination or adjudgment is known (the date on which a notice of disposition is received), and the plaintiff shall file such request for examination or adjudgment within 90 days from the date on which the decision on the request for examination or adjudgment was received before and after the lapse of 90 days from the date on which the decision on the request for examination or adjudgment was received. Thus, the plaintiff shall also file an objection within 90 days from the date on which the request for examination or adjudgment was made before the court.

3. Conclusion

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