An illegal lawsuit without going through the procedure of the preceding trial, such as a request for examination or adjudgment;

In order to institute an administrative litigation on the disposition of national taxes, it is prescribed to be subject to a request for examination or a request for trial under the Framework Act on National Taxes, and the plaintiff has not gone through the pre-trial procedure on the disposition in

2012Guhap1215 Global Income and Revocation of Disposition

F.M.M.N.

The director of the Southern Incheon District Office

August 17, 2012

August 31, 2012

1. The instant lawsuit shall be dismissed.

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

The Defendant’s disposition of imposition of KRW 000 of global income tax for the year 2005 against the Plaintiff on May 11, 201 is revoked.

1. Details of the disposition;

A. The Plaintiff was granted income deduction through the year-end tax settlement for wage and salary income for the year 2005 with respect to the contribution to the Incheon church under the DD DD Diplomatic Association (hereinafter referred to as the “DD church”), which is located in the 00th floor of the 00th ground OO building in Overcheon-si, the general assembly headquarters of which is located, and the contribution to the DD church for contribution as a contribution.

B. On May 11, 2011, the Defendant denied the donation subject to income deduction on the ground that the DD church does not fall under the requirements of Article 36(1)1(e) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 21302, Feb. 4, 2009) that it was established for the purpose of dissemination of religion and other edification and that it is registered with the competent authorities. On May 11, 201, the Defendant issued a disposition imposing global income tax of KRW 5,690,000 on the Plaintiff (hereinafter “instant disposition”).

C. The Plaintiff did not file a request for examination or trial with respect to the instant disposition, and 2012.

3. 5. The instant lawsuit seeking revocation of the instant disposition was filed.

[Reasons for Recognition] The non-contentious facts, Gap evidence 1, Eul evidence 1, and 3, and the whole purport of the pleadings

2. Determination on this safety defense

① After the lapse of the five-year limitation period for national tax assessment, the Plaintiff: (a) the Defendant rendered the instant disposition; (b) the DD church was established for religious dissemination and other enlightenment and registered with the competent authorities; and (c) the Defendant rejected the instant disposition against the good faith principle while treating the DD church before it as the above religious organization; and (d) the Defendant, at least there are justifiable grounds for not imposing additional tax on the Plaintiff; and (e) the Defendant asserts that the instant disposition was unlawful because it was filed without going through the previous trial procedure. According to Article 56(2) of the Framework Act on National Taxes and the proviso of Article 18(1) of the Administrative Litigation Act and Article 18(1) of the Framework Act on National Taxes, the Defendant asserts that the instant disposition was unlawful. In order to institute administrative litigation against the national tax disposition, the request for examination or adjudication under the Framework Act on National Taxes and its decision are required. As seen above, the Plaintiff did not go through the above procedure, and the instant lawsuit was filed without going through the previous trial procedure, and is unlawful.

3. Conclusion

Then, the lawsuit of this case is unlawful, so it is decided to dismiss it, and it is decided as per Disposition.