Seoul Administrative Court-2015-Gu Partnership-76216 ( October 19, 2018)

The filing of a subsequent suit with respect to the same subject matter of lawsuit during the process of the prior suit constitutes a duplicate lawsuit.

(See the judgment of the first instance court) The filing of a subsequent suit for the same subject matter in the process of a prior suit constitutes an unlawful subject matter of rejection because it constitutes a duplicate suit.

2018Nu3804 Revocation of Disposition Rejecting Value-Added Tax Correction

OOOO

OO Head of the tax office

May 29, 2018

June 12, 2018

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. The defendant's rejection disposition against the plaintiff on February 13, 2015 against the second value-added tax of 00 won that was rendered on February 13, 2015 shall be revoked.

The reasoning for this case is that the court's judgment is identical to the reasoning for the judgment of the first instance except that 9 '9' from the second bottom of the judgment of the first instance to 'Seoul Administrative Court', 'the third and the second 'the second 'the second 'the second 'the second 'the second 'the second 'the second 'the copy' to 'the second 'the second 'the copy of the judgment of the first 'the second '.'

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.