Cheongju District Court 2010Guhap2482 ( October 30, 2011)

National Tax Service Review Income 2010-0090 ( December 06, 2010)

The lawsuit filed with the lapse of the filing period is unlawful and thus dismissed.

The plaintiff's amendment to the purport of the appeal only after the lapse of 90 days from the date on which he received a written decision on dismissal of the request for review, and it is evident that this part of the lawsuit is unlawful as it is filed with the lapse of the period for filing the lawsuit.

Article 55 of the Framework Act on National Taxes, Article 56 of the Framework Act

(Cheongju)201Nu427 Tax revocation

XX Kim

Head of Dong District Office

Cheongju District Court Decision 2010Guhap2482 Decided June 30, 2011

March 22, 2012

April 12, 2012

1. The part of a request for revocation of imposition of global income tax added in the trial shall be dismissed;

2. The plaintiff's appeal is dismissed.

3. The costs of the lawsuit after the appeal shall be borne by the plaintiff.

The judgment of the first instance is revoked. The defendant revoked the disposition of imposition of global income tax of KRW 14,597,236, value-added tax of KRW 2005 against the plaintiff on April 2, 2010, KRW 5,436,639, global income tax of KRW 2,284,313, and global income tax of KRW 3,14,047 for the year 2005 (the plaintiff added the claim for revocation of the disposition of global income tax in the first instance).

1. Determination on the claim for revocation of imposition of value-added tax among the instant lawsuit

The court's explanation on this part is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Determination as to the claim for revocation of imposition of global income tax added to the relevant island among the instant lawsuit

According to Article 55 and Article 56 of the Framework Act on National Taxes and Articles 55 and 56 of the Framework Act on National Taxes, an administrative litigation may not be instituted without undergoing a decision on a request for examination or adjudgment. Administrative litigation shall be filed within 90 days from the date of receipt of a notice on a request for examination or adjudgment. According to each of the evidence Nos. 12 and 13, the Plaintiff was imposed by the Samsung Tax Office on global income tax for 2005, 284, 313, 2006, global income tax for 2006, and 3,14,04,047, which belongs to 206. On June 21, 2010, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service for decision of rejection on August 9, 2010, and the Plaintiff filed a lawsuit against the above Defendant Samsung Tax Office for revocation of the disposition on global income, and thus, the Plaintiff’s disposition on global income was unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is all unlawful and thus it is just in the judgment of the first instance court which rejected the plaintiff's claim for revocation of the disposition of value-added tax. Thus, the plaintiff's appeal is dismissed, and the plaintiff's claim for revocation of the disposition of global income tax added in the trial shall be dismissed, and it is so decided as per Disposition.