Dismissal is illegal because it does not go through the procedure of the previous trial.

Administrative litigation on a disposition under tax-related Acts shall not be filed without going through a request for evaluation or adjudgment under the Framework Act on National Taxes or a decision thereon, or a request for evaluation and a decision thereon under the Board of Audit and Inspection Act. Thus, it is recognized by itself that the plaintiff has not gone through the aforementioned pre-trial procedure. Thus, the lawsuit

2011Revocation of revocation of the imposition of value-added tax

Gux

O Head of tax office

August 11, 2011

September 1, 2011

1. The instant lawsuit shall be dismissed.

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

The Defendant’s imposition of value-added tax of KRW 33,045,90 for the year 2004 against the Plaintiff on May 18, 2010 and the imposition of KRW 60,067,350 for the special consumption tax shall be revoked.

The plaintiff asserts that the disposition to impose the claim should be revoked because the disposition to impose the claim is unlawful, and the defendant asserts that the lawsuit of this case is unlawful, since the plaintiff did not go through the entire trial procedure.

According to Article 56 (2) and (4) of the Framework Act on National Taxes, administrative litigation against a disposition under tax-related Acts shall not be filed without going through a request for examination or adjudgment under the Framework Act on National Taxes or a decision thereon, or a request for examination and a decision thereon under the Board of Audit and Inspection Act. Thus, it is acknowledged that the Plaintiff has not gone through the above-mentioned procedure, so the lawsuit of this case is unlawful.

Therefore, the instant lawsuit is dismissed, and it is so decided as per Disposition.