The appropriateness of transfer value and whether the transfer value is via the necessary pre-trial procedure

It is illegal because it has not gone through the necessary pre-trial procedure prescribed by the Framework Act on National Taxes and it has failed to meet the requirements of lawsuit.

Article 56 (Relation with Other Acts)

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked.

The court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, and thus, it is citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is without merit, and it is dismissed. It is so decided as per Disposition.