[증여세부과처분취소][공1981.12.15.(670),14504]
The meaning of "may make a request for review within 60 days from the date of receipt of the written decision" written in the written decision of dismissal which was notified after dismissal.
If a decision on an objection to the imposition of gift tax is made and sent within the prescribed period for decision but the decision is notified to the plaintiff after the prescribed period for decision expires, the purport that "it may be requested within 60 days from the date of receipt of the written decision" written in the written decision should be deemed that the period for filing a request for examination will run from the date of receipt of the notification of the decision without waiting to wait for the arrival of the decision period under the premise that the decision is effective. Therefore, if 60 days have passed from the date the objection is deemed dismissed, the above written decision is illegal, and it cannot be deemed that "the request for examination may be made within 60 days from the date the prescribed period for decision expires" is illegal
Articles 60 and 61 of the Framework Act on National Taxes
[Judgment of the court below]
Head of Mapo Tax Office
Seoul High Court Decision 80Gu665 delivered on June 25, 1981
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal by the Plaintiff’s attorney are examined.
Article 66 (5) of the Framework Act on National Taxes provides that "The defendant may raise an objection against the decision within 60 days after receipt of the written decision," and that "if the defendant has an objection against the decision, within 60 days after receipt of the written decision, 12.30 days after receipt of the written decision from the Commissioner of the National Tax Service, 60 days after receipt of the written decision and the decision within 60 days after receipt of the written decision." Thus, the court below's determination that the plaintiff's objection is legitimate within 30 days after receipt of the written decision within 60 days after receipt of the written decision, shall be deemed dismissed, and the decision period shall be deemed as 6 days after receipt of the written decision within 60 days after receipt of the written decision, and the decision period shall be deemed as 9 days after receipt of the written decision within 60 days after receipt of the written decision by the defendant. This decision shall be deemed as 6 days after receipt of the written decision within 60 days after receipt of the written decision.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kang Young-young (Presiding Justice)