It is improper to go through the procedure of the previous trial without going through the procedure

In the case of administrative litigation, it is illegal without undergoing due process of pre-trial trial even though it must undergo the procedure of a request for examination or adjudication.

2011Guhap783 Assignment Detailed and Revocation of Disposition

XX Kim

The superintendent of the tax office

September 23, 2011

October 7, 2011

1. The instant lawsuit shall be dismissed.

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

The imposition disposition of capital gains tax of KRW 4,881,070 on the Plaintiff for the year 2010 shall be revoked.

1. Details of the disposition;

A. On July 30, 1996, the Plaintiff acquired a 112m2 m2 and 962m2 m2 (hereinafter “instant land”) with the same m2 m2 m2 (hereinafter “instant land”), but transferred it to the Kim Professor on March 30, 2010.

B. Upon filing a preliminary return of capital gains tax on May 31, 2010, the Plaintiff applied for reduction or exemption of capital gains tax under Article 69 of the Restriction of Special Taxation Act on the ground that the instant land constitutes farmland with self-sufficient for not less than eight years, but the Defendant did not accept the Plaintiff’s above application for reduction or exemption of capital gains tax and did not impose capital gains tax of KRW 4,881,076 on the Plaintiff (hereinafter “instant disposition”).

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1 and 2, Gap evidence 5-1, 2, Gap evidence 7 and 12, the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. Defendant’s defense prior to the merits

The defendant asserts that the lawsuit of this case is unlawful because the plaintiff filed the lawsuit of this case without going through a request for examination or adjudgment under Articles 55 and 56 of the Framework Act on National Taxes.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

C. Determination

In the case of an administrative litigation seeking the cancellation of a tax imposition disposition, it shall undergo a prior trial procedure such as a request for examination or a request for trial under Article 56(2) of the Framework Act on National Taxes.

Inasmuch as there is no evidence that the instant disposition had undergone the procedure under the Framework Act on National Taxes, the instant lawsuit is inappropriate due to the lack of legitimate procedure for the pre-trial trial, and the Defendant’s defense prior to the merits is with merit.

3. Conclusion

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