Whether an action violating the exclusive principle of administrative appeal is legitimate or not.

In case where a lawsuit is brought without making a request for examination or adjudgment under the Framework Act on National Taxes, it is illegal.

Article 88 (Definition of Transfer) of Income Tax Act

1. The plaintiff's appeal is dismissed.

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

On May 13, 1999, the judgment of the court of first instance rendered by the Defendant is revoked. On June 11, 1999, the Defendant: (a) KRW 69,340,580 of capital gains tax on six parcels of land, other than 2,110 square meters; (b) KRW 3,251,390 of capital gains tax on the same 397 square meters of ○○○○ Forest on the same day on June 11, 1999; (c) KRW 12,910,410 of capital gains tax on the 112,265 square meters of ○○○ Forest on the same day; (d) KRW 12,910,410 of capital gains tax on the ○○○○○ Forest on the same day; and (e) KRW 112,265 square meters on January 4, 200 on each of the instant parcels of land, each of which is revoked.

The lower court determined that the Plaintiff’s lawsuit in this case was unlawful as it filed without going through a request for examination or adjudgment under the Framework Act on National Taxes. According to the records of this case, the judgment of the lower court is sufficiently acceptable.

Therefore, the reason why this court's explanation is based on Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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.