案情介绍A县国税局针对甲公司所作出的税务处罚,没有听取该公司的陈述、申辩,被法院以违反法定程序为由予以撤销。B县国税局针对乙公司所作出的税务处罚,因法定举证期限内未向复议机关提交证据,被法院以未能举证证明具体行政行为的合法性为由予以撤销。同时,法院还判决上述税务机关重新作出具体行政行为。判决生效后,A、B县国税局均针对同一事实以相同理 Case Presentation A County Internal Revenue Service for Company A’s tax penalties, did not listen to the company’s statement, pleaded notarized by the court to be in violation of legal procedures to be revoked. B County IRS for the company B’s tax penalties, due to the statutory period of no evidence submitted to the reconsideration authorities, the court was unable to prove that the specific administrative act on the grounds of legitimacy to be revoked. In the meantime, the court also ruled that the above-mentioned tax authorities should re-establish specific administrative actions. After the entry into force of the judgment, both the A and B County IRS take the same principle for the same fact