Suwon District Court-2014-Gu Partnership-54319

Any lawsuit that has not gone through the procedure of the previous trial is illegal.

Since the Plaintiff’s filing of the instant lawsuit on May 27, 2014 without filing the said request for examination or trial within 90 days after being notified of the instant disposition on March 17, 2014, is recognized as having been immediately filed on May 27, 2014, the instant lawsuit without undergoing lawful pre-trial procedures is unlawful.

Article 55 of the Framework Act on National Taxes

Seoul High Court 2015Nu47982 Action

UN*

Head of Si Tax Office

Suwon District Court Decision 2014Guhap54319 Decided May 21, 2015

October 7, 2015

October 28, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The disposition of imposition of local income tax of KRW 11,49,850 against the Plaintiff on March 10, 2014 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation about the instant case is the same as the part concerning the reasoning of the judgment of the court of first instance.

In accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, they shall be quoted as it is.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit.

It is so decided as per Disposition.