조세심판원 조세심판 | 2016-08-24 | 조심2016서2247 | 양도
[Request Number] Trial Decision 2016west 2247 ( August 24, 2016)
[P] Transfer [Type of Decision] Rejection
[Summary of Decision] The petitioner requested correction, but the petitioner did not make necessary correction within the correction period, so this case's petition constitutes an unlawful claim.
[Related Acts] Article 55 of the Framework Act on National Taxes
The appeal shall be dismissed.
1. Prior to the examination of the merits, this case is examined as to whether it is legitimate.
(a) Related Acts;
Article 55 (Public Notice Protest) (1) Any person whose rights or interests are infringed due to an illegal or wrongful disposition or a failure to receive a necessary disposition under this Act or other tax-related Acts may request the cancellation or modification of such disposition or request a necessary disposition pursuant to this Chapter.
Article 63 (Revision) (1) The Commissioner of the National Tax Service may, where the details or procedures of the request for examination are deemed not in conformity with this Act or tax-related Acts, request the applicant to correct them within a specified period not exceeding 20 days: Provided, That where matters to be corrected are insignificant, he/she may correct
Article 65 (Determination) ① Decision on a request for examination shall be made in accordance with the following provisions:
1. Where a request for examination is unlawful (including where such request for examination is filed on the same day) or is filed after the expiration of the period for request prescribed in Article 61, or necessary supplement or correction is not made within the period for correction as prescribed in Article 63 (1) after such request for examination is filed, a decision to dismiss such request shall be made;
Articles 61 (3) and (4), 63, 65 (excluding cases where a request for examination and a request for judgment are filed on the same date as that of paragraph (1) 1) and 65-2 shall apply mutatis mutandis to a request for adjudication. In such cases, "period of up to 20 days" in Article 63 (1) shall be deemed "reasonable period."
B. Facts and determination
In order to deliberate on this case, on July 12, 2016, the Korean court issued a request for correction (7 days of correction) under Article 63 (1) of the Framework Act on National Taxes to an applicant on July 12, 2016. However, the appellant is not required for correction even after receiving a request for correction on July 15, 2016 and the applicant does not make necessary correction within the prescribed correction period. Thus, it is so decided as per Disposition in accordance with Articles 65 (1) 1 and
This case constitutes an unlawful claim as a result of a trial, and thus, is determined as per the disposition under Articles 81 and 65(1)1 of the Framework Act on National Taxes.