[종합소득세부과처분취소][공1986.9.1.(783),1054]
Initial Date in the filing period of administrative litigation against a disposition imposing taxes;
In full view of the purport of Articles 81 and 56 of the Framework Act on National Taxes, the decision of adjudication on the disposition of imposing national taxes shall be made within 90 days from the date of receiving the request, and if the decision is not notified within the period of decision, the request for adjudication shall be considered to have been dismissed. Administrative litigation on the disposition of imposing tax shall be filed within 60 days from the date of receiving the notification of the decision on the request for adjudication, and if the decision is not notified, it shall be filed within the period of decision which is considered to have been dismissed, and if the above request for adjudication is deemed to have been dismissed, it shall be considered to have been dismissed as a matter of course after the expiration of the period of decision,
Articles 81, 65, and 56 of the Framework Act on National Taxes
Supreme Court Decision 84Nu245 Decided November 27, 1984, Supreme Court Decision 85Nu999 Decided May 27, 1986
Plaintiff
Deputy Director of the Tax Office
Seoul High Court Decision 84Gu1176 delivered on October 2, 1985
The judgment below is reversed and the case is remanded to Seoul High Court.
Before determining the grounds of appeal, we examine the lawfulness of the instant lawsuit ex officio.
In full view of the purport of the provisions of Articles 81, 65 and 56 of the Framework Act on National Taxes, the adjudication decision on the disposition imposing national taxes shall be made within 90 days from the date of receiving the request, and if the decision is not notified within the period of decision, the request for adjudication shall be deemed to have been dismissed. Administrative litigation on the disposition imposing national taxes shall be filed within 60 days from the date of receiving the notification of the decision on the request for adjudication, and if the decision is not notified, the period of decision on the request for adjudication shall be deemed to have been dismissed, and if the above request for adjudication is deemed to have been dismissed, it shall be naturally dismissed as a matter of course after the expiration of the period of decision, and it shall not affect it even after the service of the decision to the claimant (see Supreme Court Decision 84Nu245 delivered on November 27,
According to the records, the plaintiff filed a judgment on June 28, 1984 and was not notified of the decision on the above appeal by September 26, 198 of the same year within 90 days (the plaintiff received the decision of dismissal of the appeal by September 28 of the same year) (the plaintiff received the decision of dismissal of the appeal by September 28 of the same year) and filed an administrative litigation by November 26, 196, which is the day following the 11.25 ( Sundays) of the same year, but it is clear that the plaintiff filed the lawsuit of this case in November 27 of the same year, which is not an illegal lawsuit filed after the lapse of the period for filing
Therefore, the court below did not err by misapprehending the legal principles on the period of filing a lawsuit, or by failing to exhaust all deliberations, which affected the conclusion of the judgment, even though the court below should have examined whether there was a fact of request for correction in the procedure of the National Tax Tribunal's judgment, and should have judged the legitimacy of the period of filing a lawsuit.
Therefore, the judgment below is reversed, and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Yellow-ray (Presiding Justice)