The notice of non-payment is a procedure for collecting taxes and can not be seen as a taxation disposition.

It is only a collection disposition for the collection of the final tax, and it cannot be deemed as a subject of a revocation lawsuit, if the taxpayer notifies the tax authority that the taxpayer should pay the same amount of tax as the reported tax without any correction on the matters reported by the tax authority.

Determination of tax liability under Article 10-2 of the Enforcement Decree of the Framework Act on National Taxes

1. The instant lawsuit shall be dismissed.

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

The Defendant’s imposition of comprehensive real estate holding tax on February 8, 2007 by KRW 216,877,780 and special rural development tax on KRW 43,375,550 shall be revoked.

1. Details of the disposition;

A. The plaintiff purchased the land of this case from the Korea Land Corporation on September 7, 2005 and acquired the ownership of the land of this case on March 7, 2006, which was created by the Korea Land Corporation through the housing site development project of ○○○○○○○○○ District, 00-0 parking lot 9570.6 square meters (hereinafter "the land of this case").

B. On December 15, 2006, the Plaintiff reported to the Defendant on the instant land in 2006 comprehensive real estate holding tax and special rural development tax (hereinafter referred to as the “comprehensive real estate holding tax, etc.”). In this case, the Plaintiff determined the amount of comprehensive real estate holding tax which remains after deducting 6,506,333 won from the amount of such comprehensive real estate holding tax calculated at this time, and reported the amount of such comprehensive real estate holding tax to be actually paid. 42,047,289 won calculated by setting the amount of such comprehensive real estate holding tax as the amount of special rural development tax.

C. However, on February 8, 2007, the Defendant issued a payment notice to the Plaintiff to pay KRW 216,877,780 of the comprehensive real estate tax and KRW 43,375,550 of the special rural development tax (hereinafter “instant tax notice”) calculated by excluding the application of the tax credit under the above voluntary payment, as the Plaintiff did not pay the instant comprehensive real estate tax, etc. reported by the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence 2, Gap evidence 10-1, Gap evidence 11, 12, Gap evidence 13-1, 2, Eul evidence 1-1, and the purport of the whole pleadings

2. Whether the lawsuit is lawful;

A. The assertion

As to the Plaintiff’s assertion that the Defendant’s imposition of the instant comprehensive real estate holding tax, etc. is unlawful, even though the instant land is subject to separate taxation, the Defendant asserts that the issuance of the instant tax payment notice is unlawful, since it allows the Plaintiff to pay the same amount as the reported tax without any correction as to the Plaintiff’s reported matters, it merely has the nature of the collection disposition for the collection of the finalized tax, and it cannot be deemed as the tax imposition disposition that is the object of the revocation lawsuit.

(b) Related statutes;

The entry in the attached Form shall be as follows.

C. Determination

On the other hand, in the case of a tax return method, the taxpayer is obligated to pay the tax amount with the return determined at the time of filing the tax base and amount of tax. Thus, if the taxpayer did not pay the tax amount and did not pay the tax amount without any correction as to the reported matters, it is merely a collection disposition for the collection of the final tax, and it does not constitute a tax subject to revocation lawsuit (see, e.g., Supreme Court Decision 2003Du8180, Sept. 3, 2004). In other words, in the case of taxes with the return method, such as comprehensive real estate holding tax and special tax for rural development, the tax authority’s tax disposition for the determination of the amount of tax is not likely to intervene in principle. However, if the tax authority did not make a return, the decision is made, and if there is an error or omission in the details of the return, it is merely a correction to correct the tax amount for the purpose of correcting the tax obligation finalized by the taxpayer’s return.

In the instant case, if the Plaintiff reported the tax base and tax amount of the instant comprehensive real estate holding tax, etc. on the instant land, the tax base and tax amount are determined. As seen earlier, the Defendant’s issuance of the instant comprehensive real estate holding tax notice stating that the Plaintiff would pay the amount of the instant comprehensive real estate holding tax, etc. calculated according to the reported details without any correction, without being required to deduct the amount of the tax due to voluntary payment due to the relationship that did not voluntarily pay the instant comprehensive real estate holding tax, etc. reported by the Plaintiff, means only the issuance of the Defendant’s issuance of the instant comprehensive real estate holding tax notice for the collection of the amount of the final and conclusive tax by the taxpayer’s report, and cannot be deemed as the notification of the tax disposition that only determines the amount of the tax due to the claim for the performance of the tax liability or the performance of the tax liability, and it does not change the nature of the instant comprehensive real estate holding tax notice (

Therefore, the plaintiff cannot seek revocation of a tax disposition that does not exist. Thus, the plaintiff's lawsuit of this case seeking revocation on the premise that the defendant's notice of tax payment on February 8, 2007 falls under the disposition of tax imposition is unlawful as it seeks revocation of a non-existent disposition.

3. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.

Relevant statutes

[former Gross Real Estate Tax (amended by Act No. 8235 of Jan. 11, 2007)]

Article 11 (Taxable Objects)

The comprehensive real estate holding tax on land shall be levied on land located in Korea by dividing it into the general aggregate taxation (hereinafter referred to as "general aggregate taxation") under Article 182 (1) 1 of the Local Tax Act and the special aggregate taxation (hereinafter referred to as "special aggregate taxation") under Article 182 (1) 2 of the same Act.

Article 16 Return and Payment

(1) A taxpayer of comprehensive real estate holding tax shall report the tax base and amount of such comprehensive real estate holding tax to the head of the tax office having jurisdiction over the place of tax payment (hereinafter referred to as "head of the tax office having jurisdiction over the place of tax payment") from December 1 to December

(2) A taxpayer who has reported pursuant to paragraph (1) shall pay comprehensive real estate holding tax to the head of the competent tax office, the Bank of Korea or a postal agency within its report deadline.

Article 22 (Determination of Tax Liability)

(1) The amount of national taxes shall be determined by procedures under relevant tax-related Acts.

[The former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 19893 of Feb. 28, 2007)]

Article 10-2 (Determination of Tax Liability)

The case where the tax amount is fixed under the procedures under the tax-related Acts concerned as provided in Article 22 (1) of the Act shall be as follows:

1. In cases of income tax, corporate tax, value-added tax, special consumption tax, liquor tax, securities transaction tax, educational tax, traffic tax or comprehensive real estate holding tax, when the tax base and tax amount of the relevant national tax are reported to the Government: Provided, That this shall not apply

2. Where the Government determines the tax base and amount of the national taxes under subparagraph 1, the time thereof;

3. For the national taxes other than those indicated in subparagraph 1, when the Government determines the tax base and amount of the national taxes;