Seocho 2012,0670 (201.05.08)

An act of refusing to file an application for rectification of business registration shall not be an administrative disposition subject to appeal litigation.

The purpose of business registration under the Value-Added Tax Act is to have the tax authority grasp the taxpayer and secure the taxation data, and registration, business registration, cancellation of registration, correction of business registration, etc. do not affect the status of the business operator and thus, it cannot be deemed to constitute an administrative disposition on the ground that the tax authority refused the relevant application.

2012Guhap22812 Revocation of revocation of business refusal

AAA, Inc.

Head of Yeongdeungpo Tax Office

November 21, 2012

January 30, 2013

1. The instant lawsuit shall be dismissed.

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

The defendant's rejection disposition of business registration made against the plaintiff on December 12, 2011 shall be revoked.

1. Basic facts

A. The Seoul Yeongdeungpo-gu OOOdong 00 and OOOOtel 000 (hereinafter the “instant building”) consists of 86 partitioned buildings, and the plaintiff and the non-party D are sectional owners of each of the instant buildings, and registered their business under the joint name with respect to the management office of Kudong VIP buildings in charge of the management office of the instant building around 2005.

B. On December 1, 2011, the Plaintiff reported a correction of business registration to the Defendant to the effect that he/she requested the separation of Lighting among joint business operators under the above business registration, but the Defendant notified the Plaintiff that he/she refused the correction of business registration on the ground that DaD was not withdrawn from the above joint business on December 12, 2011.

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on January 13, 2012, but became respectively on May 8, 2012.

[Reasons for Recognition] The entire purpose of the arguments, and Gap evidence 1, 4, 1, 2, 4, and 5

2. The plaintiff's assertion

The plaintiff and ChoD had registered business under the joint name with respect to the Kudong VIP building management office, but from September 2006, the plaintiff and ChoD had a separate place of business to the present from September 2006 and carried out an independent business, such as collecting individually the building management fees, so a report on correction of business registration must be accepted, and the defendant's disposition rejecting it is unlawful.

3. Whether the lawsuit of this case is legitimate

The defendant's refusal of a request for correction of business registration does not constitute an administrative disposition that is the subject of an appeal litigation, and therefore, the lawsuit in this case is deemed unlawful. The purport of the system is to allow the tax authority to identify the person liable to pay value-added tax and secure taxation data. This is merely a report of business fact, which is constituted by submitting a business registration application to the head of the competent tax office, and the issuance of a business registration certificate is merely an act of issuing a certificate proving such registration. Furthermore, the tax authority's ex officio revocation of business registration under Article 5 (6) of the Value-Added Tax Act is merely an act of issuing a certificate of registration. It cannot be viewed as an administrative disposition that is the subject of an appeal litigation in that the act of correcting the name of a disguised business operator ex officio in the course of managing business registration is merely a correction entry of the person in charge of the relevant business, and it does not result in a change in the status as a business operator, and thus, it cannot be viewed as an act of refusal of an administrative disposition that constitutes an appeal litigation (see Supreme Court Decision 2008Du208, etc.).

96Nu14036, etc.). According to the above legal principles, if the defendant's refusal of the application for business registration is an administrative disposition subject to appeal litigation, the business registration under the Value-Added Tax Act only applies the purpose of the system to enable the tax authority to identify the taxpayer of value-added tax and secure the taxation data, and it cannot be viewed as an administrative disposition because there is no effect to change the relationship of rights in the substance, such as affecting the status of the business operator, business registration cancellation, business registration cancellation, business registration correction, etc.

4. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.