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(영문) 적법한 심판청구 인지 여부(각하)

조세심판원 조세심판 | 1999-08-02 | 국심1999부1090 | 상증

[Case Number]

National Trial 199bu1090 ( August 2, 1999)

[Items]

Donations

[Types of Decision]

Dismissal

[Summary of Decision]

Any claim which is inappropriate to file a petition for dissatisfaction after the deadline expires.

[Related Acts]

Article 68 of the Framework Act on National Taxes

【Disposition】

I reject the request for judgment.

【Reasoning】

Before the hearing on the merits, the claimant's receipt of the written decision on February 8, 199 is shown on the mail delivery certificate (the receipt by the claimant's OO), after examining whether the request for a trial is legitimate. < Amended by Act No. 5583, Dec. 29, 1998>

The claimant shall file a request for a trial until May 9, 1999, which was 90 days after the date of receipt of notice of decision on the request for review under Article 68 of the Framework Act on National Taxes, and until May 12, 1999 after the expiration of 3 days from the date of receipt of notice of decision on the request for review. Thus, this request is an illegal claim with the lapse of the time limit for request for review. Thus, it shall be decided as per the order under Articles 81 and 65(1)1