It is illegal to be filed without going through a legitimate procedure of the preceding trial.

In filing an administrative litigation seeking cancellation of taxation, it must undergo a prior trial procedure such as a request for review or a request for trial prescribed by the Framework Act on National Taxes.

Article 56 (2) of the Framework Act on National Taxes concerning other Acts

2018Guhap5172 Revocation of Disposition of Imposing capital gains tax

KimA

○ Head of tax office

October 10, 2018

November 14, 2018

1. The instant lawsuit shall be dismissed.

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

The Defendant’s imposition of capital gains tax of KRW 17,244,670 and additional tax of KRW 6,311,380 on November 22, 2014 against the Plaintiff on June 22, 2014 is revoked.

1. Details of the disposition;

A. On March 31, 2009, with respect to 1820-10 square meters of ○○○○○○ ○○○, ○○○○ Do, 1848 square meters, the registration of ownership transfer was completed from the BB Association, a foundation foundation, to the Plaintiff on March 30, 2009. On July 23, 2009, the above land was divided into the land of 1820-47 square meters and 198 square meters (hereinafter “the instant land”). Thereafter, on the instant land, the land of this case was newly constructed, the land of this case was registered under the name of the Plaintiff on November 5, 2009.

B. On the instant real estate, Jeju District Court 2010 Mata-do 00000, the compulsory auction procedure was initiated and sold to a third party on May 30, 2012. The Plaintiff did not report and pay the capital gains tax on the said sale price.

C. On November 1, 2014, the Defendant decided and notified the Plaintiff of KRW 163,194,189, acquisition value of KRW 81,641,203, the transfer income tax of KRW 17,244,67 for the year 2012 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 3, Eul evidence 1, Eul evidence 2-1, 2-2 and the purport of the whole pleadings

2. The plaintiff's assertion

The Plaintiff, as Nonparty KimCC and an elementary school, was employed by the medical corporation D from 2007 to 2012 as an employee of the medical corporation operated by KimCC. At the time of the purchase of land and above-ground buildings, KimCC registered the transfer of ownership in the name of the Plaintiff due to credit problems, etc. at the time of ○○○○○○○○○○ 1820-47 land and above-ground buildings. In other words, the Plaintiff did not acquire the instant real estate at a cost, and thus, the instant disposition against the Plaintiff, a nominal owner,

3. Judgment on the Defendant’s main defense

A. The defendant's assertion

The lawsuit of this case is unlawful because it was filed without due process of trial.

B. Determination

Article 18 (1) of the Administrative Litigation Act provides that "a revocation lawsuit may be instituted without going through an administrative appeal against a disposition in question under the provisions of Acts and subordinate statutes: Provided, That this shall not apply to cases where any other Act provides that a lawsuit for revocation cannot be instituted without going through an adjudication on an administrative appeal against the disposition in question: Provided, That the same shall not apply to cases where any other Act provides that a lawsuit for revocation cannot be instituted without going through an adjudication on an administrative appeal against the disposition in question." Meanwhile, the main sentence of Article 55 (1) of the Framework Act on National Taxes provides that "any person whose rights or interests are infringed due to an illegal or unreasonable disposition in accordance with this Act or other tax-related Acts or because he/she has not received a necessary disposition, may request the cancellation or modification of such disposition or request a necessary disposition in accordance with the provisions of this Chapter." Article 56 (2) of the same Act provides that "any administrative litigation against an illegal disposition in question provided for in Article 55 may not be instituted without a request for adjudication or a decision on such disposition in accordance with this Act."

Therefore, in filing an administrative litigation seeking revocation of taxation, it must undergo a pre-trial procedure, such as a request for review or a request for trial, as prescribed by the Framework Act on National Taxes. There is no evidence to acknowledge that the Plaintiff had undergone such a procedure. Therefore, the instant lawsuit is unlawful as it does not undergo the pre

4. Conclusion

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