The lawsuit of this case is unlawful because it was brought without going through legitimate procedure of the trial.

Since it is evident that the above appeal was filed 90 days after the date of service of notice of tax payment, the lawsuit of this case is unlawful because it was filed without due process of pre-trial, and it does not change even if the plaintiff filed the lawsuit of this case within 90 days from the date of service of notice of tax payment to the Tax Tribunal.

Article 56 of the Framework Act on National Taxes

2016Gudan2574

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Head of △ District Office

May 18, 2016

May 18, 2016

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of capital gains tax of KRW 00,000,000 against the Plaintiff on January 15, 2015 is revoked.

1. Determination as to the legitimacy of the instant lawsuit

The plaintiff is not the actual subject of the transfer of real estate, which is the basis for the imposition of capital gains tax stated in the purport of the claim, and the above disposition is revoked on the ground that it violates the principle of substantial taxation.

The main text of Article 18(1) of the Administrative Litigation Act provides that "an action for cancellation may be brought even without going through an administrative appeal against the relevant disposition." The proviso provides that "an action for cancellation shall not be brought without going through an administrative appeal against the relevant disposition." Meanwhile, Article 56(2) and (3) of the Framework Act on National Taxes provides that "an administrative litigation against any illegal disposition under the Framework Act on National Taxes or the tax laws shall be filed within 90 days from the date on which a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon is notified" and Articles 61(1) and 68(1) of the same Act provide that "an action for cancellation shall be filed within 90 days from the date on which the relevant disposition is known (the date on which a notice of disposition is received)." Therefore, an appeal for cancellation of a disposition under the Framework Act on National Taxes or tax-related Acts shall be filed through a request for examination or a request for adjudication, and where a request for examination or a request for adjudication has been filed beyond the period of the preceding trial.

However, according to the statements in Gap evidence Nos. 4, 5, and Eul evidence Nos. 1 and 2 (including several numbers), the plaintiff served a notice of tax payment of the above disposition by registered mail on April 15, 2015, and filed a request with the Tax Tribunal on July 22, 2015, and the Tax Tribunal dismissed the request on the ground that the plaintiff's request for a trial was unlawful after the expiration of the deadline for request on October 27, 2015. Since it is evident that the above request for a trial was filed after the lapse of 90 days from the date of service of the above notice of tax payment, the lawsuit in this case is deemed unlawful since it was filed without due process of the preceding trial, and it does not change even if the plaintiff filed the lawsuit in this case on January 27, 2016, which is within 90 days from the date of service of the notice of rejection by the Tax Tribunal.

The defendant's main defense pointing this out is with merit.

2. Conclusion

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