The amount of the claim for refund due to the refusal of refund may be claimed pursuant to the civil procedure.

Value-added tax, which takes the method of filing a return, shall be determined by the final return, etc., so the amount of tax refundable or the amount of tax refundable, the existence and scope of which are already determined, may be claimed as a civil lawsuit, and the lawsuit in this case is inappropriate as the defendant's external decision or disposition on the plaintiff's application

Article 19 of the Value-Added Tax Act shall be confirmed and paid.

1. The instant lawsuit shall be dismissed.

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

The defendant's rejection of early refund of value-added tax of KRW 90 million against the plaintiff around 2007 shall be revoked.

1. Facts of recognition;

A. On April 24, 2007, the Plaintiff acquired a neighborhood living facility of 00 million won (land 1 billion won + building 900 million won) from 00 million won from 00,000,000,000 ○○○○○, 38 ○○○, 211.5 m2, and ○○ building on the above ground, from 00,000,000 won. On May 15, 2007, the Plaintiff received a tax invoice of 90,000 won for the above part of the building from 0,000,000 won, and applied for an early refund pursuant to Article 24(2) of the Value-Added Tax Act.

B. Accordingly, the Defendant set up a policy to refuse early refund within the country, but did not notify the Plaintiff thereof, and the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on 30, 2007, after the final return period of value-added tax on 2007.01.

[Grounds for Recognition: Evidence No. 1, Evidence No. 2-1, Evidence No. 2, Evidence No. 3-2, and Evidence No. 1, the purport of the whole pleadings]

2. Whether the lawsuit of this case is lawful

On the other hand, each of the provisions of Article 51(1) of the Framework Act on National Taxes, Article 24(1) of the Value-Added Tax Act, and Article 72 of the Enforcement Decree of the Value-Added Tax Act declares that the immediate return of the tax base, tax amount, or tax amount, of which the existence and scope are determined by the government, is consistent with the justice and fairness of the taxpayer's application for refund, in the case of erroneous payment or tax amount of which the existence and scope are determined by the government, it can be claimed by the taxpayer as a civil lawsuit (see, e.g., Supreme Court Decision 200Du7520, Oct. 26, 2001). Since the final return period has expired without the Defendant's external decision or disposition on early refund application of the Plaintiff, as in the above recognized facts, the refund tax amount and scope in the application for early refund are determined as the existence and scope of the refund tax amount, and there is no other evidence that the Plaintiff's early refund disposition against the Plaintiff's application of this case is unlawful.

3. Conclusion

Therefore, we decide to dismiss the lawsuit of this case and decide as per Disposition.