Suwon District Court 2013Guhap2599 (2014.08)

Lawsuits filed without going through the pre-trial procedure prescribed by the Framework Act on National Taxes are illegal.

The lawsuit of this case is unlawful since it was filed without lawful pre-trial procedure, and it cannot be viewed as a pre-trial procedure prescribed by the Framework Act on National Taxes.

Article 55 of the Framework Act on National Taxes

2014Nu48698 Disposition to revoke the imposition of value-added tax

IsaA

Head of Namyang District Tax Office

Suwon District Court Decision 2013Guhap2599 Decided April 8, 2014

October 30, 2014

November 20, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's disposition of imposing value-added tax of KRW 20,078,610 ( KRW 6,066,743 for the first term in 2010, KRW 5,873,328 for the second term in 2010, KRW 4,622,859 for the first term in 201, KRW 3,515,702 for the second term in 201.

1. Quotation of judgment of the first instance;

The reasoning of this court's reasoning is that " May 2, 2013" in Part 17 of the reasoning of the judgment of the court of first instance is " May 6, 2013," and the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the addition of "paragraph 2 below the judgment of the plaintiff's assertion" as stated in Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Additional Determinations

A. The plaintiff's assertion

The plaintiff asserts that it is not necessary to go through the pre-assessment review because it is not only necessary to go through the pre-assessment review but also because it is too convenient for the plaintiff to go through the pre-assessment review as well as to go through the pre-assessment review.

B. Determination

On the other hand, in a case where the taxation disposition, which is the object of a lawsuit, was modified by the tax authority while the lawsuit is pending, and there are common grounds for illegality, or where there are several persons under the same administrative disposition, one of the persons liable for tax payment who has been subject to the same administrative disposition, is given an opportunity to make a new determination on the basic facts and legal issues, such as through legitimate pre-trial procedure, and the Commissioner of the National Tax Service and the Tax Tribunal are merely granted an opportunity to make a new determination on the basic facts and legal issues, and the taxpayer may be deemed to be able to file an administrative lawsuit seeking a revocation of the taxation disposition without undergoing the pre-trial procedure (Supreme Court Decision 91Nu247 delivered on May 24, 191). Thus, the request for pre-assessment review, national tax examination and request for adjudgment are different in all the requirements and procedures, and thus, even if the plaintiff had received a request for pre-assessment review before the disposition in this case, it cannot be deemed that the plaintiff had an opportunity to make a new determination on the basic facts and legal issues.

3. Conclusion

Therefore, the lawsuit of this case is dismissed in an unlawful manner, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.