An illegal request without going through the procedure of the preceding trial, such as a request for examination or adjudgment;

In order to file an administrative litigation against a disposition of national tax, it requires a request for examination or a request for trial under the Framework Act on National Taxes, but the lawsuit is illegal without going through the preceding trial

2012Guhap1171 Global Income and Revocation of Disposition

Dried Lyyang

Head of the Jeonju Tax Office

May 8, 2012

May 8, 2012

1. The instant lawsuit shall be dismissed.

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

On May 28, 2011, the Defendant revoked the imposition of global income tax of KRW 000,000, which reverts to the Plaintiff for the year 2005 (the Plaintiff asserts that the date of the said imposition is May 23, 2011, but appears to be an error).

1. Details of the disposition;

A. The Plaintiff received donation income deduction for KRW 4.2 million from the year 2005 earned income tax settlement for the amount of KRW 4.2 million, which was donated to the previous state church affiliated with the previous state church affiliated with the BB wedding Association (hereinafter “BB church”) located on the 5th floor of the 5th floor of the building in Overcheon-si OO200 above, and the contribution to the BB church for contribution.

B. On May 28, 2011, the Defendant denied the donation as eligible for income deduction on the ground that BB church does not constitute “organization established for the purpose of dissemination of religion and other enlightenment and registered with the competent authority” under Article 36(1)(e) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 21302, Feb. 4, 2009) and imposed a disposition imposing KRW 654,670, the aggregate income tax reverted to the Plaintiff on May 28, 201 (hereinafter “instant disposition”).

C. The Plaintiff did not request a review or request for trial on the instant disposition, and on December 2012

3. 5. The instant lawsuit seeking revocation of the instant disposition was filed.

[Reasons for Recognition] The facts without dispute, Eul evidence l to 3, and the whole purport of the pleading

2. Summary of the plaintiff's assertion

The plaintiff, ① the disposition of this case was imposed five years after the lapse of the exclusion period of national tax assessment, ② BB church is "organization established and registered with the competent authority for religious dissemination and other edification", and ③ the defendant treated BB church as the above religious organization before and treated BB church as the above religious organization and rejected it as against the good faith principle, and ④ there are justifiable grounds for not imposing additional tax on the plaintiff, and thus, the additional tax imposition portion in the disposition of this case is unjust.

3. Whether the lawsuit in this case is lawful

According to Article 56(2) of the Framework Act on National Taxes, and the proviso of Article 18(1) of the Administrative Litigation Act, in order to institute an administrative litigation against the disposition of national taxes, the defendant requires a request for examination or a request for adjudgment under the Framework Act on National Taxes and a decision thereon under the proviso of Article 18(1) of the Administrative Litigation Act. As seen earlier, the plaintiff did not go through the above procedure as to the disposition of this case. Thus, the lawsuit of this case is unlawful because it did not go through the procedure of the previous trial.

4. Conclusion

Then, the plaintiff's lawsuit of this case is unlawful and thus it is decided as per Disposition.