1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On July 14, 2015, the Defendant issued a correction notice of KRW 45,569,900 for the first term portion of value-added tax on the Plaintiff in 2008 (hereinafter “instant disposition”).

B. The Plaintiff appealed and filed an objection against the Defendant on August 18, 2015. However, the Defendant dismissed the Plaintiff’s objection on September 24, 2015, and the said dismissal ruling was served on the Plaintiff on October 5, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 11, 12, 14, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Judgment on the defendant's main defense

A. The Defendant’s main defense is unlawful, since the Plaintiff filed the instant lawsuit without going through a prior trial procedure on the instant disposition.

B. According to Articles 56(2), 61(1), main sentence of Article 61(2), and 68(1) and (2) of the Framework Act on National Taxes, where an administrative litigation is instituted against a disposition under the Framework Act on National Taxes or other tax-related Acts, a request for examination or adjudgment must be filed within 90 days from the date when the relevant disposition is known (where a notice of disposition is received, the date of receipt of the notice of disposition), and where an objection is filed, a request for examination or adjudgment shall be filed within 90 days from the date when the decision on the objection is notified. The Plaintiff filed an objection against the instant disposition against the Defendant on August 18, 2015, but the Defendant dismissed the Plaintiff’s objection on September 24, 2015, and the decision on dismissal was served on the Plaintiff on October 5, 2015.

As recognized in this case, there is no evidence to acknowledge that the Plaintiff filed a request for examination or a request for judgment within 90 days from October 5, 2015 upon receipt of the notice of the said decision. Thus, the instant lawsuit is unlawful as it was filed without going through the procedure of the previous trial.

The plaintiff has gone through the procedure of a prior trial as long as it has gone through the procedure of objection.