이 사건 처분이 있음을 안날로부터 90일이내에 불복절차 등을 거치지 아니하였으므로 부적법한 소에 해당함[국승]
Since the disposition of this case did not go through the appeal procedure within 90 days from the date of becoming aware of the disposition, it constitutes an unlawful lawsuit.
The Plaintiff, at least on September 2, 2013, was aware of the instant disposition. However, as the Plaintiff did not go through the appeal procedure under the Framework Act on National Taxes or institute a revocation lawsuit within 90 days thereafter, the instant lawsuit was filed after the lapse of the period for filing the lawsuit, and is unlawful.
Donation of profits from money free loans, etc. under Article 41-4 of the Inheritance Tax and Gift Tax Act
Request for correction, etc. under Article 45-2 of the Framework Act
2015Guhap83177 Revocation of Disposition of Levying Inheritance Tax
The AA
○ Head of tax office
April 14, 2016
April 28, 2016
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The Defendant’s imposition of KRW 0,00,000 of the gift tax on September 28, 2008 against the Plaintiff on August 1, 2013, and KRW 0,000,000 of the gift tax on September 28, 2009, and KRW 0,000,00 of the gift tax on September 28, 201, and KRW 0,000,00 of the gift tax on September 28, 201, and KRW 0,000 of the gift tax on July 28, 201, shall be revoked.
1. Details of the disposition;
A. On July 25, 2011, Nonparty Ma (hereinafter referred to as “the deceased”), the Plaintiff’s father, died, and the Plaintiff completed the inheritance tax return following the death of the deceased on January 27, 2012.
B. On August 1, 2013, the Defendant issued a correction and notification of KRW 0,00,000,000, which was donated on September 28, 2008, and KRW 0,000,00,000, which was donated on September 28, 2009, and KRW 0,000,00,00,00, which was donated on September 28, 201, and KRW 0,00,00,00,00, which was donated on July 28, 201, respectively, to the Plaintiff (hereinafter “instant disposition”).
C. On September 2, 2013, the Plaintiff paid all the amount of tax according to the instant disposition to the Defendant, but filed a request for correction to the effect that the full refund of the tax amount was requested on December 29, 2014. However, the Defendant rendered a disposition rejecting the request on April 14, 2015 (hereinafter “instant disposition rejecting correction”).
D. On July 9, 2015, the Plaintiff filed a request for a trial with the Tax Tribunal. However, upon receiving a decision of dismissal on September 30, 2015, the Plaintiff filed the instant lawsuit on December 28, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, Gap evidence 6-1, 2, Gap evidence 7, Eul evidence 1 through 5, the purport of the whole pleadings
2. Determination on this safety defense
According to the above facts, the plaintiff was aware of the disposition of this case at least around September 2, 2013. However, since the plaintiff did not go through the appeal procedure under the Framework Act on National Taxes or institute a revocation lawsuit within 90 days thereafter, the lawsuit of this case is unlawful as it has already been filed after the period for filing the lawsuit has expired (the plaintiff sought revocation of the disposition of refusal of correction of this case by modifying the purport of the claim after the closing of argument of this case, but it is difficult to view that all the requirements, such as the grounds for filing the request for correction
3. Conclusion
Therefore, the plaintiff's lawsuit of this case is unlawful and thus it is decided as per Disposition.