A request for pre-assessment review is not a pre-trial procedure to institute an administrative litigation.

A request for pre-assessment review may not be deemed a request for review of the disposition in this case, since it differs from the request for national tax review and the requirements and procedures therefor.

The contents of the decision shall be the same as attached.

Article 55 (Objection to Framework Act on National Taxes)

Article 56 (Relation with Other Acts)

1. The case shall be dismissed;

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

The Defendant’s disposition of imposition of capital gains tax of KRW 50,000,000 among the disposition of capital gains tax of KRW 66,305,040, which the Plaintiff made to the Plaintiff on August 1, 2008 (the Plaintiff sought revocation of the disposition of imposition of capital gains tax of September 10, 2008 from the purport of the claim, but this appears to be a clerical error of August 1, 2008).

1. Circumstances of the disposition;

A. On March 3, 2004, the Plaintiff awarded a successful bid of KRW 48,520,00 in the voluntary auction procedure of KRW 310,00 at the Cheongju District Court 2003 Cheongju District Court for KRW 158-4,243 square meters and nine parcels (hereinafter “instant land”). The Plaintiff acquired ownership by paying the price around that time.

B. On September 1, 2004, the Plaintiff sold the instant land to ○○ Co., Ltd. in KRW 194,500,000.

was made.

C. On August 1, 2008, the defendant issued a disposition imposing capital gains tax of KRW 66,305,040 on the land of this case (hereinafter "the disposition of this case") to the plaintiff, and the plaintiff received the notice of disposition of this case on August 4, 2008.

[Ground of recognition] A without dispute, entry of Gap evidence 2, purport of whole pleadings

2. The assertion and judgment

A. The plaintiff's principal

At the time when the Plaintiff acquired the ownership of the instant land, the instant land was planted with pine trees owned by 0,00,000,000, which were owned by 00,000,000 won and purchased from 0,000,000, since the value of the instant land was reduced due to the said subdivision. Therefore, the said amount that the Plaintiff paid to 0,000,000 won was paid to 0,000 won. Nevertheless, the Defendant was unlawful for calculating capital gains tax without calculating necessary expenses.

B. Determination

1) The defendant's main safety defense

The lawsuit of this case is unlawful because it was filed without going through the pre-trial procedure prescribed by the Framework Act on National Taxes.

2) Determination

According to Article 55 of the Framework Act on National Taxes, a person liable for taxation who has received illegal or unreasonable taxation can be relieved of his right through a request for examination or adjudgment. Article 56 (2) of the same Act provides that the person liable for taxation who has received such a request for examination or adjudgment can not institute an administrative litigation unless he has undergone such a request for examination or adjudgment and a decision thereon.

However, in full view of the entries and the purport of the whole pleadings by Gap evidence No. 6 (including each number), the plaintiff may recognize the fact that the plaintiff filed a request for pre-assessment review to the defendant on June 30, 2008. However, the request for pre-taxation review differs in both the request for national tax review and the requirements and procedures. Thus, the above request for pre-assessment review cannot be deemed a request for review of the disposition of this case, and there is no other evidence to acknowledge that the plaintiff had undergone a request for review and

Therefore, the lawsuit of this case is unlawful as it is filed without going through a request for examination and a request for adjudication under the Framework Act on National Taxes as necessary pre-trial procedures

3. Conclusion

Therefore, the plaintiff's claim is unlawful, so it is decided to dismiss it, and it is so decided as per Disposition.