beta
Text
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. The following facts do not conflict between the parties or may be acknowledged by taking account of the whole purport of the pleadings in each entry in Gap evidence 1, Eul evidence 1, Eul evidence 2, Eul evidence 2-1, 2, Eul evidence 3 and 4:
The Plaintiff filed a return of value-added tax return for the amount of 79,495 won calculated by subtracting the input tax amount of 118,059 won from the output tax amount of 38,564 won from the output tax amount of 38,564 won for the second period of 2013. The Plaintiff filed a return of the output tax amount of 72,128 won calculated by subtracting the input tax amount of 110,692 won from the output tax amount of 38,564 won for the second period of 2013.
B. Accordingly, on May 21, 2014, the Defendant issued the instant disposition that the Plaintiff issued a notice of correction and notification of KRW 325,280,00, including KRW 10,757,000,000, in total, KRW 314,523, which is the difference in each of the above amounts as the value-added tax, based on the return of value-added tax for the amount determined at the end of February 2013 at KRW 79,495. However, on May 26, 2014, the Defendant issued the notice of payment to the Plaintiff on May 26, 2014.
C. On June 2, 2014, the Plaintiff filed an objection against the instant disposition with the Defendant, but was dismissed on June 27, 2014, and thereafter filed the instant lawsuit on July 31, 2014.
2. Article 56(2) of the Framework Act on National Taxes provides that an administrative litigation against an illegal disposition, which is a disposition under this Act or other tax-related Acts, may not be filed without going through a request for evaluation or adjudgment and a decision thereon under this Act, notwithstanding the main sentence of Article 18(1), Article 18(2) and (3) of the Administrative Litigation Act, and that a request for evaluation shall be filed within 90 days from the date (the date on which a notice of disposition is received) on which the relevant disposition is known. Thus, an administrative litigation seeking the revocation of a tax disposition, must be filed under the Framework Act