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1. Of the instant lawsuits, the revocation of the rejection disposition as stated in the No. 1 or No. 61 in [Attachment 1] and [Attachment 2] is sought.
Reasons
1. Details of the disposition;
A. The Plaintiff, as a company importing and selling alcoholic beverages, such as beer, filed an import declaration from March 14, 2008 to December 29, 2010, as shown in attached Tables 1 and 2, and filed a return on the liquor tax, education tax, and value-added tax (hereinafter “principal tax, etc.”) with respect to the Defendant.
B. On March 10, 201, the Plaintiff asserted against the Defendant that the import price of alcoholic beverages, as seen above, should have been the tax base of the import price of alcoholic beverages with respect to the liquor tax by self-return as above, and that the Plaintiff reported and paid the liquor tax, etc. as the tax base. As indicated in the attached Table 1, the Plaintiff filed a request for correction against the Defendant to request the reduction of the liquor tax amount of KRW 910,274,910 as to the 150 alcoholic beverages, including the import declaration number of KRW 402-08-03,00,000, and the education tax of KRW 273,082,570, and the value-added tax of KRW 118,335,970, respectively, and the Defendant rejected the request for correction on May 2, 2011 to the effect that the above request for correction was made on April 6, 2011.
(hereinafter referred to as “each of the instant dispositions” in entirety.
The Plaintiff dissatisfied with each of the dispositions in this case and filed a request for review with the Board of Audit and Inspection, but was dismissed on January 17, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 3, Eul evidence 1 (including paper numbers), the purport of the whole pleadings
2. Whether the part concerning the revocation of a request for correction filed in the sequence 1 through 61 in attached Tables 2 and 1 is legitimate;
A. Article 3(2) of the Framework Act on National Taxes provides for special provisions on the Framework Act on National Taxes with respect to the national taxes imposed and collected by the head of a customs office under the Customs Act, and the former Liquor Tax Act.