Litigation without going through the procedure of the previous trial is illegal.

No national tax administrative litigation shall be instituted without being requested to the Commissioner of the National Tax Service or to the Tax Tribunal by a request for examination or adjudgment and a decision thereon.

Article 56 (2) of the Framework Act on National Taxes

2018Guhap7037 Global Income and Revocation of Disposition

AA

R Director of the Tax Office

2019.05.17

2019.06.07

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

Imposition of global income tax of 24,280,520 won (including additional tax) on the Plaintiff on July 2, 2018, 2016

The disposition shall be revoked.

1. Details of the disposition;

A. On April 13, 2016, the Plaintiff run a gas station service business under the trade name called “OO-dong 329-1 OOO-202” and closed on October 30, 2017.

B. On April 19, 2017, the Plaintiff reported the amount of KRW 50,00,000, necessary expenses, KRW 40,800,550, global income amounting to KRW 9,19,450, global income amounting to KRW 375,467, global income amount accrued in 2016.

C. On September 12, 2017, the Plaintiff filed a revised return on global income tax for KRW 150,00,000, necessary expenses, global income amount of KRW 108,61,070, global income amount of KRW 41,388,930, total tax amount of KRW 4,903,016, and the revised return on global income tax for the year 2016.

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

E. On July 2, 2018, the Defendant issued a correction and notification of KRW 23,301,850 as global income tax for the year 2016 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1 to 4, the purport of the whole pleadings

2. Relevant statutes;

Article 56 (Relation with Other Acts)

(2) Notwithstanding the main sentence of Article 18 (1), Article 18 (2) and (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition prescribed in Article 5 shall not be filed without going through a request for evaluation or adjudgment under this Act and a decision thereon: Provided, That this shall not apply to any administrative litigation against any disposition taken by a disposition agency following a decision on re-inspection under the proviso to Article 65 (1) 3 (including cases applied mutatis mutandis in Article 81).

3. Whether the lawsuit of this case is legitimate

No administrative litigation on national taxes shall be filed with the Commissioner of the National Tax Service without going through a request for examination, or a request for adjudgment and a decision thereon (Article 56 (2) of the Framework Act on National Taxes)

However, there is no evidence to acknowledge that the Plaintiff, who was dissatisfied with the disposition of this case, had undergone a request for examination or a request for trial under the Framework Act on National Taxes. Therefore, the lawsuit of this case is unlawful, and the Defendant’s main defense

4. Conclusion

Since the lawsuit of this case is unlawful, it is decided to dismiss it as per Disposition.