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

In order to file an administrative litigation against a disposition of national tax, it requires a request for examination or a request for trial under the Framework Act on National Taxes, but the lawsuit is illegal without going through the preceding trial

2012Guhap119 global income and revocation of disposition

XX Kim

The Director of the North Korean Tax Office

May 8, 2012

May 8, 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 16, 201 is revoked.

1. Details of the disposition;

A. The Plaintiff was granted a contribution income deduction for KRW 000,00, from the year-end tax settlement for wage and salary income tax for the year 2005, with respect to the new roads belonging to the pre-school of the pre-school of the P.W 1-11 ground in the Gu of Overcheon-si, 1-2, and under the P. 5th floor of the building, whose headquarters belongs to the pre-school of the P.S. (hereinafter referred to

B. The Defendant denied the donation as eligible for income deduction and imposed 000 won of global income tax on May 23, 2011 under the pretext of correcting the error in donation, on the ground that the XX church did not constitute “organization established for the purpose of dissemination of religion and other edification” under Article 36(1)(e) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 21302, Feb. 4, 2009) and registered with the competent authority.

C. The Plaintiff did not file a request for examination or adjudgment on the instant disposition, and on February 2012

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

[Ground of recognition] Facts without dispute, entry of Eul's evidence Nos. 1 to 4, purport of the whole pleadings

2. Summary of the plaintiff's assertion

The Plaintiff asserts that: (a) the instant disposition was imposed after the lapse of the five-year exclusion period for national tax assessment; (b) the XX church is a “organization established and registered with the competent authority for religious dissemination and other enlightenment; and (c) the Defendant previously treated the instant church as a religious organization and decided to grant a contribution deduction for the believers’s unconstitutionality; and (d) the Plaintiff’s refusal is contrary to the good faith principle; and (e) there are justifiable grounds for not imposing additional tax on the Plaintiff, and thus, the penalty tax imposition portion among the instant disposition is unreasonable.

3. Whether the lawsuit in this case is lawful

According to Article 56(2) of the Framework Act on National Taxes, and the proviso of Article 18(1) of the Administrative Litigation Act, in order to institute an administrative litigation against a disposition of national taxes, the Defendant requires a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon. As seen earlier, the Plaintiff did not undergo the aforementioned procedure. Thus, the instant lawsuit is unlawful because it did not go through the pre-trial procedure.

4. Conclusion

Therefore, the plaintiff's lawsuit of this case is unlawful and thus it is decided as per Disposition.