Seoul High Court (Chuncheon) 2012Nu466 (Law No. 29, 2012)

(A) Administrative litigation against a taxation disposition shall not be filed unless it has undergone a request for examination or a request for trial.

(C) The court below's decision that the plaintiff filed the lawsuit of this case without going through a prior trial procedure, such as a request for a review, a request for a trial, and a decision thereon. The court below's decision that the plaintiff filed the lawsuit of this case is unlawful because the lawsuit of this case is not going through a prior trial procedure.

Article 56 of the Framework Act on National Taxes

2012du20403 Disposition to revoke the imposition of value-added tax.

Won XX

hill of the tax office

Seoul High Court (Chuncheon) Decision 2012Nu466 Decided August 29, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final