Disposition and Administrative Litigation by the head of a local tax office

In order to institute an administrative litigation for claiming the illegality of the application for exemption of liquor tax or the disposition for imposition of liquor tax by the head of the relevant local tax office, the head of the competent tax office via the head of the relevant disposition office.

The petition for the disposition shall be filed and the decision shall be made.

Article 2 of the Administrative Litigation Act, Articles 1 and 2 of the Sub-Action Act, Article 6 of the Establishment of Local Tax Offices Act

1. The representative of the representative body, Lee Dong-hee, Counsel for the defendant-appellant

Representative of the Msan Tax Office and the Head of the tax office

Daegu High Court

We reverse the original judgment.

The plaintiff's main lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

In light of the record, it is clear that the lawsuit in question is an administrative litigation seeking the cancellation of the administrative disposition on the ground that the rejection disposition of the plaintiff's application for exemption of liquor tax and the disposition of imposition of liquor tax on the plaintiff, which are in violation of the actual purport of the Liquor Tax Act, are all illegal administrative disposition. Thus, prior to the institution of the lawsuit in question, the plaintiff is required to bring a lawsuit to the head of the competent tax office via the defendant tax office in accordance with the Won Law and the Establishment of Local Tax Offices Act, and to explain the reasons under the proviso of the same Article. However, according to the records, the lawsuit in question cannot be deemed to be illegal unless the plaintiff satisfies the requirements for the lawsuit, and it cannot be deemed to be dismissed at the same time because it is not possible to correct the defect due to its nature. However, according to the original judgment, the court below's judgment is erroneous, and it should be reversed by the judgment on the premise that the lawsuit in question is legitimate, and it is not possible to dismiss the lawsuit in accordance with Article 80 of the Civil Procedure Act.

Justices Kim Byung-ro (Presiding Justice)