[재산세등부과처분취소][공1994.3.15.(964),855]
In the former Local Tax Act (amended by Act No. 4611 of Dec. 27, 1993), if no notification is made within the period prescribed in Article 58 (2) of the same Act, the starting point of calculating the period for requesting the examination of an objection to a local tax imposition disposition.
In the former Local Tax Act (amended by Act No. 4611 of Dec. 27, 1993) Article 58 (3) of the former Local Tax Act (amended by Act No. 4611 of Dec. 27, 1993), if the decision is not made within the period prescribed in Article 58 (2), the part that stipulates that the period for requesting a review shall be calculated from the expiration of the period prescribed in the Constitution shall be unconstitutional. Thus, a request for review of an objection to a disposition imposing a local tax may be filed within
Article 58 (3) and (2) of the former Local Tax Act (amended by Act No. 4611 of Dec. 27, 1993)
Constitutional Court Order 92Hun-Ba11 dated December 23, 1993Hun-Ba11 dated December 23, 1993
Law Firm Han-ju, Attorney Lee Sung-sung et al., Counsel for the defendant-appellant
The head of Yeongdeungpo-gu Seoul Metropolitan Government
Seoul High Court Decision 91Gu6230 delivered on February 14, 1992
The judgment below is reversed and the case is remanded to Seoul High Court.
We examine the grounds of appeal.
1. According to the provisions of Article 58(1), (2), (3), and (9) of the Local Tax Act, in order to file a lawsuit seeking cancellation of the disposition imposing property tax, etc., the court below should have gone through the two-stage procedure for filing an objection in advance, and the above request for examination can be filed within 60 days after the period for filing an objection expires or after the decision is notified. Meanwhile, if the decision is not notified within the above period for filing an objection, an objection shall be deemed dismissed. Thus, even if the above period for filing an objection is deemed dismissed after the expiration of the prescribed period for filing an objection, the above period for filing an objection shall be deemed to have been completed within 60 days from the date of receipt of the written decision, and the above request for examination shall be deemed to have been rejected within 60 days from the date of receipt of the written decision, and the above request for examination shall be deemed to have been rejected within 10 days from the date of rejection, which shall be deemed to have been made within 10 days from the date of the above period for filing the objection.
2. However, in the former part of Article 58(3) of the Local Tax Act, if the decision is not given within the period prescribed by Article 58(2) of the Local Tax Act, the part that stipulates that the period shall be calculated from the date on which the period prescribed by Article 58(3) expires shall be deemed to be unconstitutional (92HunBa11, Dec. 23, 1993) and thus, the Constitutional Court's decision of unconstitutionality (92HunBa1, Dec. 23, 1993) is unconstitutional, a request for review of an objection to a disposition imposing local tax may be filed within 60 days from the
Therefore, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.
Justices Park Jong-chul (Presiding Justice)