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Title
Notice of tax office made to an offender under the Procedure for the Punishment of Tax Evaders Act shall not be subject to administrative litigation.
Summary
If an objection is raised after a notification disposition is made after it is received, it may be contested against the existence of a fact of offense in a criminal procedure that is conducted by a complaint by the head of a tax office, etc. by failing to implement the notification disposition, and the notification disposition made to an offender pursuant to the Procedure for the Punishment of Tax Evaders Act is not subject to administrative litigation, and the notification disposition made to the offender is not subject to administrative litigation
Related statutes
Article 15 of the Procedure for the Punishment of Tax Evaders Act
Cases
2012 Consolidated 6777 Application for Nullity of Administrative Disposition
Plaintiff
KimA
Defendant
Head of Suwon Tax Office
Conclusion of Pleadings
March 29, 2012
Imposition of Judgment
April 26, 2012
Text
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Purport of claim
The Defendant’s disposition of notification of KRW 000 against the Plaintiff on January 13, 2012 shall be revoked.
Reasons
In light of the purport of the entire argument in Gap evidence No. 1, the defendant's disposition of notification under the Procedure for the Punishment of Tax Evaders Act may be acknowledged on January 13, 2012 on the ground that the plaintiff sold alcoholic beverages without obtaining a license under the Liquor Tax Act and violated Article 8 of the Liquor Tax Act and Article 6 of the Punishment of Tax Evaders Act. However, in a case where the plaintiff is dissatisfied with the disposition after receiving a notification disposition, it may contest the existence of an offense in the criminal procedure that proceeds from an accusation by the head of a tax office, etc. by failing to comply with the notification disposition, and the notification disposition of the tax office made against the offender under the Procedure for the Punishment of Tax Evaders Act is not subject to administrative litigation (see Supreme Court Decision 80Nu380, Oct. 14, 1980). Thus, the lawsuit of this case is unlawful, and thus, the lawsuit of this case is dismissed.