1. The instant lawsuit shall be dismissed.

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

From May 2001, the Plaintiff filed a value-added tax return for 2001 while operating “C” in Gwanak-gu in Seoul Special Metropolitan City(s).

Around February 2003, the Defendant imposed value-added tax of KRW 20,409,810 on the Plaintiff on the ground that the Plaintiff had under-reported value-added tax of KRW 20,401.

Article 56 (2) of the Framework Act on National Taxes provides that " Notwithstanding the main sentence of Article 18 (1), Article 18 (2) and Article 18 (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition provided for in Article 55 shall not be instituted without going through a request for examination or adjudgment under this Act and a decision thereon," and provides for the necessary principle of transfer

However, there is no evidence to acknowledge that the Plaintiff had undergone a request for examination or adjudgment and its decision thereon [it cannot be deemed that a request for examination or a request for adjudgment to the Commissioner of the National Tax Service under the Framework Act on National Taxes, which is made by the Tax Tribunal pursuant to the Commissioner of the National Tax Service]

It is decided as per Disposition by the assent of all participating Justices to dismiss the instant lawsuit.