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Reasons
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(영문) 서울행정법원 2019.06.07 2018구합7037
종합소득세부과처분취소
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1. The instant lawsuit shall be dismissed.

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

Reasons

1. Details of the disposition;

A. On April 13, 2016, the Plaintiff run gas station service business under the trade name “D” in Jongno-gu Seoul Metropolitan Government BBC, and closed the business on October 30, 2017.

B. On April 19, 2017, the Plaintiff reported the global income tax of KRW 375,467 that reverts to the year 2016, based on the total income amount of KRW 50,00,000, necessary expenses, KRW 40,800,550, global income amount of KRW 9,199,450, and KRW 375,467, which reverts to the year 2016.

C. On September 12, 2017, the Plaintiff filed a revised return on the global income tax for the year 2016, with the total amount of KRW 150,00,000,00, necessary expenses, global income of KRW 108,611,070, global income of KRW 41,388,930, and the total amount of KRW 4,903,016.

Although the Defendant demanded the Plaintiff to submit relevant evidence of KRW 108,611,070 as necessary expenses on the revised global income tax return for the year 2016, the Plaintiff did not submit it.

E. On July 2, 2018, the Defendant issued a correction and notification of KRW 23,301,850,000 global income tax for the year 2016, with global income amount of KRW 112,050 to the Plaintiff.

(hereinafter “Disposition in this case”). [Grounds for recognition] A without dispute, entry of Gap evidence 1, Eul evidence 1 through 4, the purport of the whole pleadings.

2. Notwithstanding the main sentence of Article 18 (1), Article 18 (2) and (3) of the Administrative Litigation Act, any administrative litigation against an illegal disposition prescribed in Article 55 of the Framework Act on National Taxes shall not be filed without making a request for examination or adjudgment and making a decision thereon under this Act;

Provided, That this shall not apply to any administrative litigation against a disposition taken by a disposition agency following a decision on reinvestigation under the proviso to Article 65 (1) 3 (including cases applied mutatis mutandis in Article 81) in relation to a request for examination or adjudgment.

3. The administrative litigation on the legality of the lawsuit in this case shall not be brought to the Commissioner of the National Tax Service without going through a request for examination, a request for adjudgment and a decision thereon.

§ 56. The Framework Act on National Taxes

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