1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. On January 25, 2005, the Plaintiff reported KRW 2,398,000 to the Defendant on January 25, 2004, as a business proprietor who registered his/her business under the trade name “C” with the location of his/her place of business in Suwon-si, Suwon-si B.

B. On March 11, 2005, the Defendant notified the Plaintiff of the rectification of KRW 2,429,653 as value-added tax for the pertinent taxable period, adding 31,653 won to the principal tax of the said value-added tax, on the ground that the Plaintiff did not pay the said value-added tax.

C. On September 17, 2016, the Defendant issued a payment notice of KRW 2,815,600 to the Plaintiff, adding the remainder of KRW 993,720, excluding the amount paid by the Plaintiff, to KRW 1,821,880, which was the principal tax of value-added tax that was first notified of payment.

(hereinafter referred to as “instant notice of payment”). [The grounds for recognition] The fact that there is no dispute, Gap evidence 2, Eul evidence Nos. 1, 2, 3, and 5, and the purport of the whole pleadings.

2. Whether the lawsuit of this case is lawful

A. The Plaintiff’s assertion that the instant notice of payment that notified the Plaintiff of KRW 2,815,600 was unlawful, and sought revocation thereof, as the Plaintiff paid all the value-added tax on the instant place of business in 2004.

The defendant raises a defense that the lawsuit of this case is unlawful as it was brought without going through legitimate trial procedures.

B. Article 56(2) of the Framework Act on National Taxes provides that an administrative litigation against an illegal taxation may not be filed without going through a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon, and Articles 61(1) and 68(1) provide that a request for evaluation or adjudgment shall be filed within 90 days from the date (when a notice of disposition is received, the date of receipt) on which the relevant disposition is known.

Therefore, the administrative litigation seeking the revocation of taxation disposition, which was filed without the above legitimate procedure, is unlawful.

In this case, the plaintiff did not look at this case.