Since the lawsuit of this case was filed without due process of the previous trial, it is illegal.

Since it is confirmed that the plaintiff did not go through legitimate procedures for a prior trial on each of the dispositions of this case, the lawsuit of this case is unlawful and the defendant's objection pointing this out has merit.

Article 68 of the Framework Act on National Taxes

2016Guhap22897 Revocation of Disposition of Tax Imposition

AA

○ Head of tax office

September 9, 2016

October 14, 2016

1. The plaintiff's request shall be dismissed.

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

Cheong-gu Office

The Defendant’s imposition of corporate tax of 2013 against the Plaintiff on June 11, 2015 is revoked, respectively, the imposition of the second value-added tax of 2013, the second value-added tax of 2013, and the first value-added tax of 2014.

1. Details of the disposition;

A. The Defendant separately decided and notified BBB (hereinafter “BBB”) 2013 corporate tax ○○○, 2013, 2013, and 1st value-added tax ○○ in 2014, respectively.

B. As BBBB was in arrears with the above corporate tax and value-added tax, on June 11, 2015, the Defendant designated the Plaintiff as the secondary taxpayer on the ground that the Plaintiff was the oligopolistic shareholder (100%) of BBB, and imposed the Plaintiff the corporate tax for the year 2013, the second value-added tax for the year 2013, the second value-added tax for the year 2013, and the first value-added tax for the year 2014 (hereinafter “each of the instant dispositions”).

C. On June 19, 2015, the Plaintiff received the above notice of payment of the second duty to pay taxes, and thereafter filed an appeal with the Tax Tribunal on March 7, 2016. However, the Plaintiff was dismissed on the ground that the period for request was elapsed on April 25, 2016.

[Ground of recognition] Unsatisfy, Gap evidence 1, 3, Eul evidence 1 and 2 (including each number)

Second, the purport of the whole pleading

2. Whether the lawsuit of this case is lawful

A. Defendant’s defense prior to the merits

The Plaintiff filed the instant lawsuit without due process of the previous trial, and thus, is unlawful.

B. Determination

According to Articles 55, 56(2), and 68 of the Framework Act on National Taxes, an administrative litigation against an illegal taxation cannot be filed without going through a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon, and an appeal shall be filed within 90 days from the date (when a notice of disposition is received, the date of the receipt of the notice) on which the relevant disposition is known. The Plaintiff received a notice of payment on each of the dispositions of this case on June 19, 2015 and filed a request for an appeal against each of the dispositions of this case on March 7, 2016, after the lapse of 90 days thereafter, the Plaintiff did not go through a legitimate pre-trial procedure for each of the dispositions of this case.

Therefore, the lawsuit of this case filed without due process of the trial is illegal and the defendant's defense prior to the merits is with merit.

3. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.