A disposition of notification shall not be subject to appeal litigation.

The lawsuit of this case seeking the cancellation of notification disposition is not illegal because notification disposition pursuant to the Procedure for the Punishment of Tax Evaders Act is not subject to appeal litigation.

Article 55 of the Framework Act on National Taxes

2018-Gu Partnership-4564 Revocation of a notice equivalent to a fine

A

@@세무서장

December 2, 2018

October 19, 2018

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The notification disposition of KRW 10,00,000 equivalent to the fine imposed on the Plaintiff on May 14, 2018 shall be revoked by the Defendant.

1. Details of the disposition;

A. On March 30, 2012, the Plaintiff registered the main business with the trade name called “AAAA media” as a film production business, and changed the trade name into “○○○○me” by adding ‘do retail and synthetic resin to the item on January 14, 2014.

B. On May 14, 2018, the Defendant issued a notice of disposition imposing a fine of KRW 10,000,000 on the evaded tax amount of compulsory execution pursuant to Article 15(1) of the Procedure for the Punishment of Tax Evaders Act on the grounds that the Plaintiff had his/her business operator registered in his/her name engage in a business with a view to evading compulsory execution from around 2013 to 2014 (hereinafter “instant notice”).

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the lawsuit is lawful;

A. Defendant’s defense prior to the merits

The instant disposition is not a disposition subject to administrative litigation, and thus, the instant lawsuit is unlawful.

B. Determination

Article 55(1)1 of the Framework Act on National Taxes provides that a notice disposition under the Procedure for the Punishment of Tax Evaders Act shall not be deemed a disposition prescribed by Article 55(1) of the same Act, and thus, shall not be subject to an objection, a request for examination, or a request for adjudgment (see, e.g., Supreme Court Decision 79Nu89, Jun. 12, 1979). Therefore, the instant notice disposition is filed against the instant lawsuit seeking revocation of the said notice disposition as it does not fall under an appeal litigation and is not subject to an administrative litigation (see, e.g., Supreme Court Decision 79Nu89, Jun. 12,

3. Conclusion

Thus, since the lawsuit of this case against the defendant is unlawful, it is decided to dismiss it.

It is so decided as per sentence.