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(영문) 법정 청구기간을 도과하였으므로 부접법한 심사청구(각하)

조세심판원 조세심판 | 1998-07-09 | 국심1998부0342 | 상증

[Case Number]

National Trial 198bu0342 (Law No. 540, 1998)

[Items]

Inheritance

[Types of Decision]

Dismissal

[Summary of Decision]

A request for review made by a requester should have filed a request for appeal within 60 days from the date of receipt of the notice of tax payment, but the period for request has passed two days, so a request for review is illegal after going through an unlegal procedure.

[Related Acts]

Article 55 of the Framework Act on National Taxes

【Disposition】

I reject the request for judgment.

【Reasoning】

Article 55 (Appeal) (1) of the Framework Act on National Taxes provides that "A person whose right or interest has been infringed upon by this Act or any other tax-related Act or by failing to receive any necessary disposition as a disposition under the same Act or other tax-related Acts may file a request for examination to cancel or modify the relevant disposition, or by failing to do so," and Article 55 (3) of the same Act provides that "a person who has filed a request for examination under the provisions of paragraph (1) or (2) may file an objection pursuant to the provisions of this Chapter prior to the date of the request for examination unless he/she has investigated, determined or should have investigated, or should have dealt with the relevant disposition under the provisions of paragraphs (1) or (2)" and Article 55 (4) provides that "a person who has filed a request for examination under the provisions of paragraph (1) may raise

In addition, Article 61 (1) of the same Act provides that "The request for review shall be made within 60 days (90 days if the taxpayer has an address in a foreign country) from the date when he becomes aware of the disposition (the date when he receives a notice of disposition), and Article 65 (1) 1 of the same Act provides that "if a request for review was made after the expiration of the period for request for review or if the taxpayer fails to make necessary correction within the period for correction after the request for review, the decision to dismiss the request shall be made."

According to the review data, such as a certificate of delivery of postal items, etc. submitted by the agency, it is confirmed that the claimant received a tax payment notice of inheritance tax for the year 197 August 19, 200 and filed a request for review on October 20, 207. As such, the request for review filed by the claimant pursuant to Article 97.10.20 must have filed a request for dissatisfaction within 60 days from the date of receipt of the tax payment notice, but the request for review was filed for two days after the expiration of the deadline for request. Thus, the request for review is a legitimate request for review.

Therefore, this case shall be decided in accordance with Article 81 and Article 65 (1) 1 of the Framework Act on National Taxes.