An administrative litigation against a taxation disposition shall not be filed unless a request for review, or a request for trial, and a decision thereon is made.

Administrative litigation against illegal taxation cannot be filed without going through a request for examination, a request for adjudication, and a decision thereon. The plaintiff himself/herself recognizes that the lawsuit of this case was filed without going through a prior trial procedure, such as a request for adjudication, etc., and the lawsuit of this case is illegal because it does not go through

Article 56 of the Framework Act on National Taxes

2011 disposition of revocation of imposition of value-added tax

Won XX

hill of the tax office

April 24, 2012

May 8, 2012

1. The instant lawsuit shall be dismissed.

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

The Defendant’s imposition of value-added tax of KRW 000 on December 1, 201, and value-added tax of KRW 000 on March 2, 2012 against the Plaintiff shall be revoked.

1. Details of the disposition;

On December 1, 2011, the Defendant issued a notice of each decision on KRW 000 of the value-added tax (including additional tax) on March 2, 2012 on the ground that the Plaintiff’s return of value-added tax was filed on the grounds that the Plaintiff’s return of the scheduled value-added tax, final and conclusive, and reported the return of the reported return of the value-added tax for the reason that the Plaintiff’s return of the return of the value-added tax for the second period in March 2, 2012 was filed for omission in sales and unfair purchase (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 7, purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The Plaintiff, in 2011, did not have the tax base that serves as the basis for the assessment of value-added tax, and the instant disposition, which was conducted on the premise that the tax base exists, is unlawful, and sought revocation thereof.

B. First, we examine the legitimacy of the instant lawsuit.

Article 56(2) of the Framework Act on National Taxes provides that an administrative litigation against an unlawful taxation may not be filed without going through a request for examination or adjudgment and a decision thereon. However, the Plaintiff voluntarily recognizes that the instant lawsuit was filed without going through a prior trial procedure, such as a request for examination or adjudgment. As such, the instant lawsuit is unlawful as it does not go through a lawful prior trial procedure.

3. Conclusion

Therefore, the plaintiff's lawsuit of this case is dismissed, and it is so decided as per Disposition.