Since the sectional owner of the management body of the aggregate building does not infringe on the interests protected by the business refusal disposition, the rejection disposition is legitimate.

The lawsuit of this case is dismissed because there is no evidence that the sectional owner of the management body of the aggregate building may be deemed to have infringed legal interests due to the rejection of the management body's business.

Article 8 of the Value-Added Tax Act

2013Guhap29056 Such revocation of revocation of business registration certificate

Since this rejection is sought for the cancellation of rejection action, this rejection action is subject to appeal under the Administrative Litigation Act.

The defendant's refusal of this case is not subject to the "disposition" (the defendant's complaint of this case).

Since the lawsuit of this case does not constitute a disposition that is subject to transmission, the lawsuit of this case shall be dismissed in an unlawful manner.

the plaintiff's legal protection due to the refusal of this case

Since there is no evidence to acknowledge that the interest was infringed, the lawsuit of this case is unlawful.

of this chapter.

3. Conclusion

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

김〇〇

】 director of tax office

July 11, 2014

August 22, 2014

1. The instant lawsuit shall be dismissed.

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

Defendant’s business registration and height with respect to AAA management body (representative: KangO) on x. x. 201

The rejection disposition of issuing serial numbers shall be revoked.

1. Basic facts

A. AAA management body (hereinafter referred to as the "management body of this case") is a management body comprised of sectional owners of the building of this case in order to manage "AAA" (hereinafter referred to as "the building of this case"), composed of seven underground floors, 23 above ground floors, commercial buildings of a size of 25,384.11 square meters in total area, and officetels located in the O-O-O of Songpa-gu Seoul Metropolitan Government O-O, and the plaintiff is a sectional owner of 00 buildings of this case.

B. On September 27, 2011, GangnamO asserted that it is the representative of the management body of this case and filed an application for issuance of business registration and identification number with the trade name of AAA management body. On September 30, 201, the Defendant rejected the said application on September 30, 201 on the ground that it is not sufficient to submit the management rules (hereinafter “instant refusal”).

Facts that there is no dispute over recognition, entry of Gap's No. 2, purport of the whole pleading

2. Whether the lawsuit of this case is lawful

A third party, who is not the direct counter-party of the administrative action, is eligible to file a revocation lawsuit in case where the legal interests protected by the law are infringed by the administrative action. However, the legal interests referred to in this context refer to the direct and specific interests protected by the law based on the relevant administrative action, and it does not include cases where the third party has indirect or factual and economic interests with respect to the relevant administrative disposition (see, e.g., Supreme Court Decision 2001Du4450, Oct. 25, 2002). The plaintiff filed a lawsuit in this case against the defendant with respect to the instant management body (the representative):