Dismissal is illegal because it does not go through the procedure of the previous trial.

Administrative litigation on any disposition under tax-related Acts shall be conducted through a request for evaluation or adjudgment under the Framework Act on National Taxes or a request for examination under the Board of Audit and Inspection Act, but it is illegal due to its failure to go through

2010Guhap17930 Revocation of Disposition of Value-Added Tax

Maximum XX

O Head of tax office

July 14, 2011

July 21, 201

1. The instant lawsuit shall be dismissed.

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

On December 7, 2009, the Defendant revoked the disposition of imposition of value-added tax of KRW 18,059,090 (" December 31, 2009", "19,034,260", "18,059,090", which was issued against the Plaintiff on December 7, 2009, appears to be a clerical error of "18,059,090".

1. Details of the disposition;

A. On December 7, 2009, the Defendant imposed value-added tax of 18,059,090 won on the ground that the Plaintiff, on June 10, 2008, opened a restaurant business under the trade name of XX 493, Dong 493, for the purpose of running the restaurant business, and reported under-reported value-added tax on the second credit sales in 2008 (hereinafter “instant disposition”).

B. The Plaintiff filed the instant lawsuit on December 24, 2010 without going through a request for adjudication, etc. on the instant disposition.

[Ground of recognition] Facts without dispute, Eul evidence Nos. 1, 2, Eul evidence No. 2-1, 2, Eul evidence Nos. 3 and 4, and the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

Pursuant to Articles 55(1) and 56(2) through (4) of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010), an administrative litigation against a disposition under tax-related Acts shall undergo either a request for evaluation or a request for adjudication under the Act on National Taxes and a decision thereon, or a request for evaluation or a decision thereon under the Board of Audit and Inspection Act, and it shall be necessary to make a decision thereon. As seen earlier, since the Plaintiff did not go through the pre-trial procedure, the instant lawsuit is filed without going through the pre-trial procedure and is unlawful.

3. Conclusion

Thus, the lawsuit of this case is dismissed.