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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2009Guhap30592 ( October 21, 2010)
Title
administrative litigation seeking revocation of tax disposition must necessarily undergo a request for examination or adjudication, etc.
Summary
Administrative litigation seeking revocation of tax disposition shall necessarily undergo a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, and in such case, a request for adjudication, etc. shall meet lawful requirements. Thus, if a request for adjudication, etc. is filed after the deadline for request, it shall not be deemed that
The decision
The contents of the decision shall be the same as attached.
Plaintiff and appellant
KimA
Defendant, Appellant
1.Seongdong Head of Tax Office
2.The Head of Dongdaemun Tax Office
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
Purport of claim and appeal
The decision of the first instance is revoked. The imposition of value-added tax of KRW 8,183,354 against the plaintiff on May 9, 2006 by the head of the Sungdong Tax Office and the imposition of global income tax of KRW 8,073,970 against the plaintiff on August 1, 2005 by the head of the Dong Dongdaemun Tax Office shall be revoked.
Reasons
1. Quotation of judgments of the first instance;
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2.In conclusion
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.