The lawsuit of this case is dismissed without going through the previous trial procedure.

위법한 처분에 대한 행정소송은 행정소송법 제18조 제1항 본문, 제2항 및 제3항에도 불구하고 이 법에 따른 심사청구 또는 심판청구와 그에 대한 결정을 거치지 아니하면 이를 제기할 수 없다고 규정하고 있어 이 사건 처분은 전심�–차를 거치지 않아 각하 대상임

Article 55 of the Framework Act on National Taxes

2019Guhap56531 Such revocation as value-added tax, etc.

GuAA

00. Head of tax office

August 30, 2019

November 1, 2019

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

On January 10, 2019, the defendant designated the plaintiff as the second taxpayer of the PPP Co., Ltd. (hereinafter "the corporation of this case") on January 10, 2019 (hereinafter "the corporation of this case") and ordered the plaintiff to pay taxes (attached Form).

1. Basic facts

The corporation of this case (attached Form) failed to pay total of KRW 000,000,340,000, including value-added tax, as stated in the "original tax disposition sheet" column, and the defendant determined that the plaintiff constitutes an oligopolistic shareholder of the corporation of this case under Article 39 of the Framework Act on National Taxes, and designated the plaintiff as the second taxpayer on January 10, 2019, and then imposed each disposition on the second taxpayer of the same Table (hereinafter "the disposition of this case") according to the plaintiff's share ratio (38%).

[Ground of recognition] Facts without dispute, purport of whole pleading

2. The plaintiff's assertion

The Plaintiff only lent the name to Dong Jae, but does not actually own the shares of the instant corporation. Therefore, the instant disposition on a different premise is unlawful.

3. Determination on the defense prior to the merits

A. The defendant's assertion

As the Plaintiff filed the instant lawsuit without going through the necessary pre-trial procedure, the instant lawsuit is unlawful.

B. Determination

1) Article 18(1) of the Administrative Litigation Act provides that "a revocation lawsuit may be instituted without going through an administrative appeal against a disposition in question under the provisions of Acts and subordinate statutes: Provided, That this shall not apply where any other Act provides that a revocation lawsuit may not be instituted without going through an adjudication on an administrative appeal against the disposition in question." Meanwhile, Article 55(1) main sentence of the Framework Act on National Taxes provides that "a person whose rights or interests are infringed due to an illegal or unreasonable disposition in accordance with this Act or other tax-related Acts or a failure to receive a necessary disposition, may request the cancellation or modification of such disposition or request a necessary disposition pursuant to the provisions of this Chapter," while Article 56(2) of the same Act provides that "an administrative litigation against an illegal disposition in question as provided for in Article 55 may not be instituted without a request for examination or adjudgment under this Act and a decision thereon shall not be brought without going through an administrative appeal pursuant to this Act, and thereby declaring the requisite principle of tax administrative litigation."

2) The instant disposition constitutes “disposition under the Framework Act on National Taxes or under the tax laws” under the main sentence of Article 55(1) of the Framework Act on National Taxes, and thus, the Plaintiff has filed the instant lawsuit after undergoing a request for examination or a request for adjudication under the Framework Act on National Taxes, and it is unlawful to file the instant lawsuit without undergoing

4. Conclusion

It is decided as per Disposition by the assent of all participating Justices to dismiss the instant lawsuit.