1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. On December 1, 2014, the Defendant imposed and collected KRW 210,439,210 of the value-added tax of 1st, 2013 on the Plaintiff (hereinafter “instant disposition”). On April 2, 2015, the Defendant served a tax notice regarding the instant disposition on the Plaintiff by public notice.

B. On September 23, 2016, the Plaintiff filed a tax appeal seeking revocation of the instant disposition with the Tax Tribunal. However, on December 27, 2016, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim for tax appeal on the ground that the Plaintiff’s claim was filed after the lapse of 90 days from the date of service of the tax payment notice on the instant disposition, and was unlawful.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 2, Eul evidence Nos. 1, 3, and 4, the purport of the whole pleadings

2. Judgment on the defendant's main defense

A. The Defendant’s lawsuit on this case’s main defense is unlawful as it is filed after the period for filing the lawsuit expires.

B. Determination 1) According to Article 68(1) of the Framework Act on National Taxes, a tax appeal shall be filed within 90 days from the date (if a notice of disposition is received, the date of receipt) on which the relevant disposition is known. 2) According to Article 56(2) of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016), an administrative litigation against a disposition under tax-related Acts cannot be filed without a request for examination or adjudgment and a decision thereon. Unlike the discretionary transfer principle of administrative appeals applicable to general administrative litigation, an administrative litigation seeking the revocation of a tax disposition is subject to the requisite transfer principle under the Framework Act on National Taxes. In such a case, a request for examination or adjudgment is lawful, and if the request for examination or adjudgment is unlawful due to the lapse of the filing period, it cannot be deemed unlawful since it cannot be deemed that the administrative litigation has undergone the necessary transfer procedure under the Framework Act on National Taxes.

Supreme Court Decision 199Do349 delivered on April 2, 1991