Revocation of Imposition of Value-Added Tax without Notice

A tax notice shall be divided into a tax notice for re-issuance at the request of a taxpayer due to loss or loss, etc., and a tax notice for tax payment submitted by the plaintiff shall be written only as a tax notice for tax payment.

Article 8 of the Framework Act on National Taxes

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. Each disposition of the Defendant rendered against the Plaintiff on April 4, 2000 won of value-added tax of 24,483,910 won for the first term of 200 and value-added tax of 7,190,840 won for the first term of 201 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s opinion on the instant case is as stated in the reasoning of the judgment of the first instance except for the portion added in Section 2. of the following, and thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. The addition;

A. On the third 10th 10th 10th 10th 10th 3th 10th 10th 3th 10th 2th 10th 2th 201, “This ○○ ○ ○ ○ ○ ○ ○ ○ ○○ ○ apartment’s receipt and custody of registered mail from the source of the house to the occupants who reside in the ○○ apartment, without finding a registered mail, was put in the Plaintiff’s mail, and there was no case where registered mail was lost.”

(b) Subsequent to the 4th page 6's "each entry", the 4th page 6's "part of the testimony of the witness Lee ○○" shall be added to the "part of the testimony of the witness Lee ○○" after the 4th page.

C. On the third page, "(3)" is added to "(4) 00 apartment tenants have not raised any objection against the delivery method of registered items such as this, and there was no case in which registered items delivered as above have been lost."

D. On the 5th page, "the submission of a tax payment notice is in place by the National Tax Service," and "the tax payment notice printed out from the management system of the return notice because it was not served with the initial tax payment notice because it was in place with the procedure of the tax payment notice by the National Tax Service," and the tax payment notice re-issued upon the taxpayer's request due to loss or loss shall be divided into "tax payment notice". However, in the tax payment notice submitted by the plaintiff, only the "tax payment notice" is written and not re-issued is written.

3. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.