Whether a decision on the amount of tax base is an administrative disposition and subject to appeal litigation

The tax base amount of the administrative disposition, which is the object of an appeal litigation, shall be limited to the case where there is an infringement on the rights due to the disposition, because the determination of the tax base amount of the tax is different from the case of the notice of tax amount, and there is only a specific tax liability by the separate notice of tax amount, not by itself, to pay the tax base amount, so if there is an objection to the tax base amount, it shall be sufficient to file an administrative litigation

Article 1 of the Administrative Litigation Act, Article 33 of the Corporate Tax Act

Central Color Processing Company

B. The director of the tax office

The plaintiff's lawsuit of this case shall be dismissed.

Litigation costs shall be borne by the plaintiff.

The portion of the disposition that the Defendant rendered against the Plaintiff on January 4, 1971 exceeds KRW 30,57,855 of the amount of the corporate tax base for each business year from October 1, 1969 to September 30, 1970, which was determined as KRW 39,315,909.

The judgment that the litigation costs should be borne by the defendant was sought.

The gist of the Plaintiff’s assertion in this case is that the Plaintiff’s gross income during the business year from October 1, 1969 to September 30, 1970 is KRW 61,325,586, and the amount of its income is KRW 30,747,731,000,000,000,000,000,0000,0000,000 KRW 30,577755,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00.

In this case, the plaintiff's lawsuit of this case is dismissed without the need to make judgment on the merits because there is no interest in the lawsuit, and the lawsuit cost is decided as per the order with the burden of the losing party.

Judges Lee Tae-tae (Presiding Judge)