Changwon District Court 2013Guhap2646 (29 April 2014)

Any administrative litigation filed without going through the procedure of the previous trial is illegal.

Any administrative litigation against any illegal tax disposition may not be filed without going through a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon within 90 days from the date on which the existence of such disposition is known (when a notice of disposition is received, the date of

(C)The revocation of the disposition of imposing corporate tax;

IsaA

Head of Jinju Tax Office

Changwon District Court Decision 2013Guhap2646 Decided April 29, 2014

November 27, 2014

December 18, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the court of first instance is revoked. The defendant designated the plaintiff as the secondary taxpayer of BB Terminal Co., Ltd. on November 18, 201 and revoked both the disposition of imposition of additional corporate tax for the business year 2010, OOOO and additional OOO for the first period of year 201, OOO and additional tax for the business year 201, OOOO and additional tax for the corporate tax for the business year 201, OOOO and additional tax for the second period of April 22, 2013, and OOO and additional tax for the second period of year 2011.

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.