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1. Revocation of the first instance judgment.
2. Of the instant lawsuit, the Defendant’s second period against the Plaintiff on December 10, 2015.
Reasons
1. As to this part of the circumstances surrounding the disposition, the court’s explanation is identical to the corresponding part of the judgment of the first instance, except for the dismissal or addition of a part as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
[Supplementary or additional parts] The following shall be added to the two following:
E. On June 12, 2018, the Defendant issued a notice of correction to the Plaintiff on June 12, 2012: (a) the part exceeding KRW 68,612,79,50, which was the part of KRW 68,612,79; (b) the first imposition disposition of value-added tax in 2013; (c) the part exceeding KRW 612,226,387, among KRW 70, the first imposition disposition of value-added tax in 2013; (d) the part exceeding KRW 117,886,983; and (e) the second imposition disposition of value-added tax in 2013; (e) the second imposition disposition of value-added tax in 2013; (e) KRW 32,658,977, which was the part exceeding KRW 93,60,977, and KRW 393 (the part exceeding the amount calculated by applying the general penalty tax rate for underreporting the penalty tax on the penalty tax on each imposition).31).
2. Where an administrative disposition on the part of the claim for revocation against the amount of tax revoked ex officio among the lawsuit in this case is revoked, such disposition becomes null and void, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.
(2) On December 13, 2012, the Defendant issued a revised notice ex officio to the Plaintiff on June 12, 2018 (see, e.g., Supreme Court Decision 2012Du18202, Dec. 13, 2012). On June 12, 2018, the Defendant issued a revised notice ex officio exceeding KRW 117,886,983; KRW 12,719,370, the amount exceeding KRW 68,670, the amount exceeding KRW 68,612,79,797, the amount exceeding KRW 670, the amount exceeding KRW 612,226,387, the amount of the imposition of value-added tax for the second period of imposition of value-added tax for the second period of year 2012.