1. The instant lawsuit shall be dismissed.

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

Details of the disposition

From December 31, 2009 to March 23, 2016, the Plaintiff is a dental specialist who operates the C dental clinic located in Busan Dong-gu, Busan.

On August 5, 2016, the Defendant rendered a decision to revise the Plaintiff’s global income tax amounting to KRW 13,603,450 (the total amount of KRW 2,443,730, KRW 11,59,720 for the year 2012, KRW 33,752,00, and KRW 33,752,00 for the year 2012, and KRW 40,762,00 for the Plaintiff’s failure to file an import declaration on the amount of KRW 40,762,00, out of the consideration for providing visits to inmates at the Busan detention center from 2012 to 2013 (hereinafter “instant disposition”).

The Plaintiff appealed and filed an appeal on January 4, 2017 after filing an objection on September 12, 2016, and the Tax Tribunal dismissed the appeal on September 7, 2017, the Plaintiff filed the instant lawsuit on December 18, 2017.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 and Eul evidence Nos. 1, and the purport of the whole oral argument is asserted by the plaintiff. The plaintiff merely delivered medical expenses received by the doctor's request of the director of the Dental department of Dental Hospital who entered into a dental service contract with Busan Detention House and received allowances from Eul. Thus, the defendant's disposition imposing comprehensive income tax on the amount received from Busan Detention House is unlawful.

The lawsuit of this case is unlawful because the plaintiff alleged by the defendant as to the defense of this case did not file the lawsuit of this case within 90 days from the date the decision on the tax appeal was notified pursuant to Article 56 (3) of the Framework Act on National

Judgment

The main sentence of Article 56 (2) of the Framework Act on National Taxes provides that " Notwithstanding the main sentence of Article 18 (1), Article 18 (2) and (3) of the Administrative Litigation Act, an administrative litigation against a taxation disposition under the Framework Act on National Taxes or the tax-related Acts shall not be filed without going through a request for evaluation or adjudgment under this Act and a decision thereon."