The lawsuit of this case is not appropriate because it was brought without due process of the preceding trial.

Since the lawsuit of this case was immediately brought without filing a request for examination or adjudgment, it is inappropriate that the lawsuit of this case was brought without going through legitimate pre-trial procedure.

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

Disposition of revocation of imposition of value-added tax, etc. by the Seoul Administrative Court 2015Guhap7067

AA

○ Head of tax office

2016.03.11

2016.04.01

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s imposition of value-added tax on the Plaintiff on May 4, 2015, 1, 201, 1, 201, 201, 1, 2012, 1, 2013, 2014, 2009, 2010, 2011, 2012, and 2013, respectively, shall be revoked.

On May 4, 2015, the Defendant’s claim against the Plaintiff for revocation of each income tax assessment in 2010, 1, 2, 1, 2, 2011, 1, 2, 2012, 1, 2, 2013, 209, 2010, 2011, 2012, and 2013, 201, 2013, 201, 2013, 201, 2013, 201, 2013, 201, 201, 201, 2012, and 2013, the instant lawsuit by the Plaintiff is unlawful as it did not undergo a necessary pre-trial procedure, and thus,

According to Article 55(1) of the Framework Act on National Taxes, a person whose rights or interests have been infringed upon by this Act or other tax-related Acts, either an illegal or unreasonable disposition, or an absence of a necessary disposition, may request the cancellation or modification of such disposition, or a necessary disposition. According to Article 56(2), an administrative litigation against an unlawful disposition prescribed in Article 55 may not be filed without going through a request for examination or adjudgment and a decision thereon, notwithstanding the main sentence of Article 18(1), Article 18(2) and Article 18(3) of the Administrative Litigation Act. In a tax litigation on national taxes, a lawsuit brought by the other party to a tax disposition without going through such a request for examination or a request for adjudgment is unlawful. However, there is no evidence to deem that the Plaintiff had lawfully received a request for examination or a request for adjudgment. Thus, the lawsuit in this case is unlawful on account of lack

Therefore, since the plaintiff's lawsuit of this case is unlawful, it is decided to dismiss it, and it is so decided as per Disposition.