행정심판 전치주의[국승]
Administrative Litigation Transitionism
Article 56 (3) of the Framework Act on National Taxes shall be filed within 90 days from the date the decision on a request for adjudgment is notified.
The contents of the judgment are the same as the attachment.
2018Guhap6363 and revocation of the global income;
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AA Head of the Tax Office
July 10, 2018
August 21, 2018
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 11,922,70 of global income tax for the year 2012 against the Plaintiff on January 3, 2017 and KRW 3,618,560 of global income tax for the year 2013 shall be revoked.
1. Basic facts
A. On January 3, 2017, the Defendant confirmed that the Plaintiff obtained the Stockholm option exercise profit of KRW 22,497,03, KRW 9,910,176 in 2013 while the Plaintiff worked as a Korean****, and that the Plaintiff received the Stockholm option exercise profit of KRW 11,922,770 in global income tax for the year 2012 and KRW 3,618,560 in global income tax for the year 2013 (hereinafter “instant disposition”).
B. On August 21, 2017, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on August 21, 2017, but was dismissed on December 5, 2017. The foregoing written decision on adjudication was sent by mail for the next special class registration on December 12, 2017 and was served on the Plaintiff’s spouse on December 17:46, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 14, Eul evidence 1 to 3 (including provisional number), the purport of the whole pleadings
2. Judgment on the Defendant’s main defense
A. The defendant asserts that the lawsuit of this case is unlawful since it was filed against the time limit for filing the lawsuit of this case.
B. Article 56(3) of the Framework Act on National Taxes provides that an administrative litigation disputing a tax disposition shall be filed within 90 days from the date of receiving a notice of decision on a request for adjudgment. However, as seen earlier, the Plaintiff’s spouse received a notice of decision on tax adjudication on December 13, 2017 (Article 10(4) of the Framework Act on National Taxes (where the Plaintiff’s spouse does not have a person to be served at the place of service, documents may be served to a person who is capable of identifying the objection as a person living together). The Plaintiff filed the instant lawsuit on April 23, 2018 after the lapse of 90 days from the Plaintiff’s spouse.
C. Therefore, the instant lawsuit is unlawful on the grounds that the period for filing a lawsuit specified in the Framework Act on National Taxes expires.
3. Conclusion
Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.