The costs of appeal are assessed against the plaintiff.

According to the records, the plaintiff's appeal against the above taxation disposition was filed with the Director of the National Tax Tribunal on July 18, 1980, and the Director of the National Tax Tribunal dismissed it 0.16 in the same year, and the plaintiff was notified of the above dismissal decision and confirmed the lawsuit of this case 20.18 in the same year and did not receive notification of the above dismissal decision within the above dismissal decision period as stipulated in Articles 81 and 65 of the Framework Act on National Taxes, the above appeal is deemed dismissed 10.16 days in the same year, and the period for filing the lawsuit of this case is within 60 days in accordance with Article 56 of the same Act. Since the plaintiff's appeal of this case is filed with the Director of the National Tax Tribunal on July 18, 1980, and the decision of this case was rejected within 9 days in accordance with Article 81 (2) and Article 65 (5) of the same Act, it shall be deemed that the plaintiff's appeal of this case was dismissed within 90 days in the above decision of this case.

Therefore, this appeal is without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Jong-soo (Presiding Justice)