Administrative litigation against national tax assessment may not be filed without a request for examination or adjudgment.

The fact that the plaintiff did not file a request for examination or appeal seeking the cancellation of the disposition of this case within 90 days from the date of receiving the notice of the disposition of this case does not conflict between the parties. Thus, the lawsuit of this case is unlawful since it was filed

Article 56 of the Framework Act on National Taxes, Article 61 of the Framework Act on National Taxes,

2012Guhap8572 Revocation of Disposition of Imposition of Value-Added Tax

KoreaA

The director of the tax office

November 28, 2012

December 12, 2012

1. The instant lawsuit shall be dismissed.

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

The Defendant revoked each disposition of KRW 000 of value-added tax for the first period of 2010 and KRW 000 of value-added tax for the second period of 2010 against the Plaintiff on November 24, 201 (the date of the disposition was stated in the complaint on September 9, 201, but the correction was made on November 9, 201 at the first date of the instant lawsuit, but the overall purport of the pleadings was taken into account, and the date of the disposition was November 24, 2011).

1. Details of the disposition;

A. On January 27, 2010, the Plaintiff was appointed as a representative director of BB energy and registered as a representative director on the same day. On June 1, 2010, the Plaintiff resigned from office on June 3, 2010 and completed the registration of resignation of representative director.

B. On September 9, 2011, the Defendant issued a correction and notice of KRW 000 of the value-added tax for the first year of 2010 and KRW 000 of the value-added tax for the second year of 2010 on the BB Energy Co., Ltd. (hereinafter “B Energy”).

C. On November 24, 2011, the Defendant: (a) designated the Plaintiff as the secondary taxpayer; and (b) notified the Plaintiff of KRW 000 of the value-added tax for the first year of 2010 and KRW 000 of the value-added tax for the second year of 2010 (hereinafter “instant disposition”).

[Recognition] In the absence of dispute, Gap evidence 1-2, Gap evidence 3-1-2, and the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff's assertion

The plaintiff was appointed as the representative director in the name of BB energy actually owned by KimCC upon the request of KimCC, and the disposition of this case was unlawful since the representative director in BB energy was neither conducted nor held BB energy stocks.

B. Defendant’s assertion

The instant lawsuit is unlawful with the lapse of the filing period.

3. Whether the lawsuit of this case is legitimate

According to Articles 56(2), 61(1), and 68(1) of the Framework Act on National Taxes, administrative litigation against the disposition of this case shall be filed within 90 days from the date (if a notice of disposition is received, the date of receipt) on which a request for examination or adjudgment under the Framework Act on National Taxes is known that the request for examination or adjudgment has been made, and the above request for examination or adjudgment has been made. According to the foregoing facts, it is reasonable to deem that the plaintiff was notified of the disposition of this case around November 24, 201, and that there was no dispute between the parties, and that there was no request for examination or adjudgment for the cancellation of the disposition of this case has been filed within 90 days from the date on which the plaintiff was notified of the disposition of this case, and that the lawsuit of this case is unlawful because it was filed without legitimate procedure.

4. Conclusion

If so, the plaintiff's lawsuit of this case is unlawful, so it is decided to dismiss it, and it is decided like the order.