Decision of rejection without going through a request for examination or adjudgment as a procedure of the previous trial.

A request for review or adjudgment under the Framework Act on National Taxes and a decision thereon shall be made. Thus, there is no evidence to acknowledge that the plaintiff undergoes the above procedure against each disposition imposing global income tax stated in the purport of the claim as national tax.

Article 56 (2) of the Framework Act on National Taxes

District Court 2013Guhap2513

Woo Ho-ho

Head of the Office of Government

May 20, 2014

June 3, 2014

1. The instant lawsuit shall be dismissed.

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

Defendant’s global income tax for the Plaintiff on May 8, 2013, KRW 9,700,352, 2008, 2008

Each disposition of imposition of KRW 14,954,218, KRW 20,469, KRW 691, and KRW 21,192,589 in 2009 shall be revoked.

The Defendant’s defense that the instant lawsuit was unlawful without going through the pre-trial procedure is unlawful.

Pursuant to Article 56(2) of the Framework Act on National Taxes, and the proviso of Article 18(1) of the Administrative Litigation Act, the National Tax Service

In order to institute an administrative litigation on a portion, the Request for Examination or Inquiry Agency under the Framework Act on National Taxes

The Gu and its decision should be made, and each of the claims of the plaintiff, national tax, are written by the plaintiff.

There is no evidence to prove that the disposition of global income tax was followed by the above procedure

Ro. Ultimately, the instant lawsuit is unlawful as it was brought without going through the procedure of the previous trial.

on February 12, 2013, prior to each of the above dispositions, upon receipt of notice of the result of tax investigation from the Defendant, and on March 6, 2013.

An application for resumption of pleadings to the effect that the pre-assessment review application was lawfully made;

the notice of the results of the tax investigation or the notice of the notice of the pre-assessment of the national tax.

The request for an examination on the legality of the notification (see Article 81-15 of the Framework Act on National Taxes);

Different procedures different from those for a request for examination or adjudgment under Article 56 (2) of the Framework Act on National Taxes areMeus

c) even if the plaintiff requested a pre-assessment review, it has gone through a legitimate pre-assessment trial procedure.

[I cannot say that we cannot say]

Therefore, the plaintiff's lawsuit of this case is unlawful and thus, it is decided to dismiss it as per Disposition.

partnership.