Seoul Administrative Court 2014Guhap6470 (O1, 2014)

In case of an appeal litigation, the period of appeal shall be calculated from the earlier date of the date when a written decision is served on the accounting corporation or the date when the written decision is served on the

An accounting firm shall calculate the period of filing a lawsuit on the grounds that the plaintiff himself/herself has the power of representation with respect to the tax judgment, and that the calculation of the period of filing a lawsuit should be based on the date when the decision of the Tax Tribunal is notified.

2014Nu57494 Revocation of Disposition of Imposition of Value-Added Tax

DAA, Inc.

Head of Yeongdeungpo Tax Office

Seoul Administrative Court Decision 2014Guhap6470 decided July 11, 2014

January 15, 2015

January 29, 2015

1.The judgment of the first instance shall be modified as follows:

A. The plaintiff's main claim is dismissed.

B. The plaintiff's conjunctive claim part is dismissed.

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

The judgment of the first instance court is revoked. In the first instance court, the Defendant confirms that the imposition of value-added tax of KRW 000,000,000, which was issued against the Plaintiff on December 1, 2012 against the Plaintiff on December 1, 2012 is null and void. In the first instance, the disposition is revoked (the Plaintiff changed the claim of this case to seek the main claim and the ancillary claim as above in the appellate court and corrected the date of the disposition).

1. Details of the disposition;

The reason for this part of the judgment is that of the second instance judgment, the second instance 11.

In addition to the phrase " December 20, 2012.12. 20", the part "in addition to the phrase "2. 1. 20. 20" is the same as the part "the process of the first court's disposition" (from No. 4 to No. 14. 2) of the first court's decision, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Judgment on the plaintiff's primary claim and conjunctive claim

A. The plaintiff's assertion

The plaintiff has actually purchased foreign goods from companies that he/she has become aware of through newspapers, advertisements, etc.

The Defendant’s disposition on the premise that the instant tax invoice constitutes a false tax invoice on the grounds that the Plaintiff’s actual transaction with the Plaintiff was discovered by data data, etc. As such, the defect is serious, and is objectively apparent and unlawful. Accordingly, the Plaintiff, as to the instant disposition, requests the confirmation of its invalidity and the revocation in preliminary order.

B. Judgment as to the plaintiff's primary claim (the claim for confirmation of invalidity of the disposition of this case)

(1) For a defective administrative disposition to be void as a matter of course, the defect is an important part of the laws and regulations.

significant violation of the section and objectively apparent, and a significant and apparent description of the defect

In determining whether an administrative disposition is white, the purpose, meaning, function, etc. of the relevant laws and regulations should be examined from a teleological perspective and, at the same time, reasonable consideration of the specificity of the specific case itself is required. Furthermore, in cases where there are objective circumstances that make it possible for an administrative agency to misunderstand that certain legal relations or facts, which are not subject to an administrative disposition, are subject to an administrative disposition, and where it can only be verified whether it is subject to an administrative disposition, it cannot be said that it is apparent that it is obvious that it is serious that it would be subject to an accurate investigation (see, e.g., Supreme Court Decision 2010Du25107, Oct. 25, 2012). Meanwhile, in an administrative litigation seeking confirmation of the invalidation of an administrative disposition, the Plaintiff is liable to assert and prove the reason why the administrative disposition is invalid (see, e.g., Supreme Court Decision 2009Du3460, May 13, 201

(2) Based on the above legal principles, we examine the instant case, and the Plaintiff’s appeal.

The evidence presented up to the deadline and the circumstances of its assertion alone are as alleged by the Plaintiff.

failure to conclude that there is a defect and that such defect is objectively apparent.

and there is no other evidence to acknowledge it. Ultimately, on a different premise, there is no other evidence to establish it.

The plaintiff's primary claim that the disposition of this case constitutes an invalidation as a matter of course is without merit.

C. Whether the Plaintiff’s conjunctive claim (the revocation of the instant disposition) was legitimate

(1) Relevant statutes

The reason for this part of the judgment shall be by the judgment of the first instance among the reasons for the judgment of the first instance.

of the entry into “relevant laws and regulations” (from No. 6 to No. 8 of the judgment of the court of first instance) and therefore administration;

It shall be quoted in accordance with Article 8(2) of the Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(2) Determination

Grounds for this part of the judgment of the court of first instance, No. 21, No. 4

Part 3 of the Preliminary Claim No. 3 of the title "the action of this case" is written as follows:

In addition, “2. Determination as to the legitimacy of the instant lawsuit” of the first instance court’s judgment (from 3.7 to 4.21 of the first instance court’s judgment) is the same as the written judgment, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

3. Conclusion

Therefore, the plaintiff's main claim is dismissed as it is without merit, and the part of the plaintiff's main claim is rejected.

A lawsuit of demurrer shall be dismissed in an unlawful manner, and it is so decided as per Disposition.