01. A case where there is an error in the misapprehension of legal principles as to the procedure for filing a lawsuit

With respect to defective administrative dispositions, an administrative litigation shall be filed to seek the cancellation after going through the procedures such as review and reexamination as prescribed by the National Tax Examination Request Act.

Article 12 of the National Tax Examination Request Act

East Asia Pharmaceutical Corporation

Head of Eastern Tax Office

Seoul High Court Decision 65Gu245 delivered on March 21, 1966

The part of the original judgment against the defendant is reversed, and the case is remanded to the Seoul High Court.

Each of the grounds of appeal by Defendant Attorney are examined.

The court below's reasoning explanation clearly shows that the amount of the goods tax imposed on the plaintiff is not contained in the ginseng, melting, melting, roinian, and gambling in the original judgment. The defendant's disposition of imposing the goods tax on the plaintiff is null and void as a serious defect. The above disposition of imposing the goods tax on the plaintiff is null and void, but it is fair to some extent because it is unclear, and the defendant is lawful. Thus, even if the plaintiff can receive a direct remedy by civil action, it is obvious that the defect is significant and obvious, and it is a benefit to obtain confirmation by the administrative litigation, and thus, the plaintiff's claim is accepted as above. However, the court below's decision that the above disposition of imposing the goods tax on the defendant's original judgment is void if it is obvious that the above disposition of imposing the goods tax on the plaintiff's original judgment has a serious defect such as the original judgment, and the plaintiff's decision that the above disposition of imposing the goods tax on the plaintiff's original judgment has no error in the law of invalidation and cancellation of the above administrative disposition.

Justices of the Supreme Court (Presiding Judge) Mag-kim Kim-bun and Magman