1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

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

Details of the disposition

The court's explanation on this part is identical to the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

We examine the legitimacy of the instant lawsuit ex officio on the lawfulness of the instant lawsuit.

Where a correction disposition is made after a tax disposition has been made, the correction disposition is not an additional determination on only the portion exceeding the tax base and amount in the original disposition, but a single tax base and amount as a whole by including only the tax base and amount in the original disposition. Thus, the original disposition is naturally extinguished due to absorption of the adjustment disposition, and only the adjustment disposition is subject to appeal litigation.

This is the same even if the difference between the original decision is additionally notified when the increase is corrected.

(See Supreme Court Decisions 97Nu16329 delivered on May 28, 199, 2006Du17390 delivered on May 14, 2009, etc.). In a case where a taxpayer files a lawsuit seeking revocation of the disposition of revocation of the disposition of revocation of the request for reduction or correction and a lawsuit seeking revocation of the disposition of revocation of the said increase is filed on the grounds that the disposition of revocation is filed after the taxpayer files a lawsuit for revocation of the said disposition, barring any special circumstance, the lawsuit seeking revocation of the disposition of revocation of the said request for reduction or correction is unlawful as there is no benefit or need to seek revocation

(2) On July 1, 2012, after the instant disposition, the Defendant issued a revised disposition on July 1, 2010 to the Plaintiff to increase or decrease the value-added tax of KRW 87,235,010 for the year 2010. On March 17, 2014, the Plaintiff issued a disposition to revoke the disposition to impose value-added tax against the Defendant, including the instant disposition and the instant revised disposition to impose value-added tax, in the instant case of revocation of the disposition to impose value-added tax on the Defendant on March 17, 2014, including the instant disposition and the instant revised disposition to impose value-added tax.