The disposition is revoked on the ground that the original tax notice was not served, but should be dismissed as it is inappropriate without going through the previous trial.

There is no evidence to prove that a request for examination or adjudgment was made and a decision was made thereon, and the lawsuit in this case is inappropriate.

Article 56 (Relation with Other Acts)

Seoul Administrative Court 2017Guhap5039

AA

A. A. Ghana

on October 2017 08

on December 22, 2019

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The imposition of value-added tax of KRW 00,000,000, imposed on the Plaintiff on February 1, 2003 by the Defendant shall be revoked.

From May 2001, the Plaintiff reported the value-added tax of 2001 on the grounds that the Plaintiff filed a return on the amount of value-added tax of 00,000,000 on the ground that the Plaintiff filed a return on the amount of value-added tax of 2,000,000 on the ground that the Plaintiff filed a return on the amount of value-added tax of 2,000,000,000.

Article 56 (2) of the Framework Act on National Taxes provides that "Any administrative litigation against any illegal disposition prescribed in Article 55 shall not be instituted without going through a request for examination or adjudgment under this Act and a decision thereon, notwithstanding the main sentence of Article 18 (1), Article 18 (2) and (3) of the Administrative Litigation Act, and provides that any national tax shall be imposed by providing that "a request for examination or adjudgment under this Act shall not be filed without going through a decision thereon." However, there is no evidence to recognize that the plaintiff has undergone a request for examination or adjudgment and a decision thereon, and therefore, it shall not be deemed that there is a request for examination or adjudgment

It is decided as per Disposition by the assent of all participating Justices to dismiss the instant lawsuit.