Suwon District Court-2015-Guhap64726 ( November 29, 2016)

The filing of this case is unlawful.

(1) The notice of non-payment of value-added tax is merely a procedure for collecting the amount of tax already determined by the Plaintiff’s report, and does not constitute a disposition of taxation that is subject to appeal. The filing of an appeal on the premise that the appeal is subject to appeal is illegal.

Article 55 of the Framework Act on National Taxes

Seoul High Court 2016Nu81439 Global Income and Revocation of Disposition

Is 00

00. Head of tax office

Suwon District Court Decision 2015Guhap64726 Decided November 29, 2016

May 18, 2017

6.02

1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed;

2. Of the total litigation costs, 2/3 shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

1. Purport of claim

The Defendant’s imposition and disposition of global income tax of KRW 99,272 (including additional tax), global income tax of KRW 2,111,748 (including additional tax) on August 6, 2014 as of August 3, 2012, and imposition and disposition of KRW 1,05,000 on global income tax of KRW 2,111,748 (including additional tax) on global income of KRW 2013 as of August 6, 2014, respectively, shall be revoked.

2. Purport of appeal

The part against the defendant in the judgment of the first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

1. Scope of the judgment of this court;

Of the judgment of the court of first instance, the part of the collection disposition on August 3, 2012 and the part of the claim for cancellation of the collection disposition on August 6, 2014 were excluded from the scope of the judgment of this court because the plaintiff did not appeal.

2. In full view of the purport of the entire pleadings as to the lawfulness of the part concerning the claim for revocation of the disposition imposing global income tax as of November 3, 2014 among the instant lawsuit, the Defendant imposed KRW 1,05,000 on the Plaintiff on November 3, 2014 on the Plaintiff on the interim prepayment of global income tax for the year 2014, but may recognize the fact that the said disposition was revoked and notified to the Plaintiff on February 1, 2017, which is the subsequent filing of the instant appeal, and thus, the said disposition may no longer exist as it loses its validity.

Therefore, among the lawsuits in this case, the part of the claim for revocation of the above disposition is already extinguished and the claim for revocation of the disposition without any legal interest has become illegal. This part of the defendant's defense is with merit.

3. Conclusion

Thus, among the lawsuits of this case, the part of the claim for revocation of the above disposition is unlawful and thus must be dismissed.

F. Of the judgment of the court of first instance, the part against the defendant among the judgment of the court of first instance is unfair, and thus, the defendant's appeal is accepted, and it is revoked, and the plaintiff's lawsuit corresponding to the revoked part is dismissed as per Disposition

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