A reduction and correction disposition itself shall not be subject to an appeal litigation.

A disposition of reduction or correction shall not be subject to an appeal litigation, and even if a disposition of reduction or correction was made according to the result of the processing of civil petitions for grievances, it shall not be subject to appeal litigation as prescribed by the Regulations on the Protection of Taxpayer.

2017-Gu Partnership-474 Revocation of the imposition of global income tax

AA

O Head of tax office

2017.06.27

oly 2017.18

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s decision of correction of global income tax for the year 2014 against the Plaintiff on June 15, 2016 that exceeded KRW 237,621 shall be revoked.

1. Basic facts

A. On September 16, 2015, the Plaintiff filed a global income tax (including additional tax; hereinafter the same shall apply) on September 12, 2015, with the trade name of “MM Music Private Teaching Institutes” at 00:00 :00 :00 :00 and 54 :00 :00 ; and on September 16, 2015, the Plaintiff filed a global income tax (including additional tax; hereinafter the same shall apply) for which KRW 5,623,449 belongs to the Plaintiff on October 12, 2015.

B. On December 16, 2015, the Plaintiff filed a request for correction of the initial disposition of this case with the Defendant on the ground that the expenses of KRW 64,620,461 were actually disbursed in the course of operating the instant private teaching institute. On March 22, 2016, the Defendant issued a notice of dismissal of the said request to the Plaintiff (hereinafter “instant notice of dismissal”).

C. On May 2, 2016, the Plaintiff filed a civil petition for grievance with the Defendant on the grounds stated in the foregoing Paragraph (b) regarding the notice of dismissal of the instant case. On June 15, 2016, the Defendant issued a reduction and correction disposition revoking KRW 795,570 from the initial disposition of the instant case to the Plaintiff (hereinafter “instant reduction and correction disposition”).

D. On September 2, 2016, the Plaintiff filed a request for review against the Commissioner of the National Tax Service for the instant disposition of reduction or correction, but the Commissioner of the National Tax Service rendered a decision to dismiss the Plaintiff’s request on December 14, 2016 on the ground that the instant disposition of reduction or correction does not constitute a disposition that is subject to appeal.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, Eul evidence Nos. 1 through 4 (including paper numbers), the purport of the whole pleadings

2. Determination on the legality of a lawsuit

A. A. A disposition of reduction or correction is not the initial return or disposition of imposition and separate independent taxation, but the substance is a disposition that changes the initial return or disposition of imposition and brings a favorable effect to taxpayers as a partial revocation of the amount of tax. As such, in a case where the part that remains not yet revoked due to the relevant decision of correction is illegal, the subject of an appeal is the remaining part that remains without being revoked by the decision of correction from among the initial return or disposition of imposition and the disposition of imposition, and the decision of reduction correction is not subject to an appeal litigation (see, e.g., Supreme Court Decision 2012Du7370, Mar. 13, 2

B. In addition, the civil petition processing system for grievance is prescribed by the Regulations on the Protection of Taxpayer (amended by the National Tax Service Directive No. 2049, Apr. 30, 2014) that exceptionally examines and recommends the correction, etc. of a disposition after exceptionally considering the grievances of a specific taxpayer who did not have an opportunity to appeal such as filing an objection due to special circumstances, etc., and Article 20 of the aforementioned Regulations provides that the processing results of civil petition for grievance shall not be subject to appeal under Article 55 of the Framework Act on National Taxes.

C. Therefore, even if the instant disposition was issued after the initial disposition, it is merely an alteration of the instant disposition, and thus, the instant disposition of reduction itself does not constitute an appeal litigation. Even if the Defendant rendered the instant disposition of reduction correction according to the result of the civil petition for grievance, it does not constitute an appeal litigation as stipulated in the Regulations on the Management of Taxpayer Protection. Therefore, the Plaintiff’s lawsuit seeking revocation of the instant disposition of reduction is unlawful.

3. Conclusion

Therefore, we decide to dismiss the lawsuit of this case and decide as per Disposition.