[행정처분취소][공1984.5.15.(728),716]
(a) Requirements for deeming that a request for a trial under Article 65(5) of the Framework Act on National Taxes has been dismissed;
(b) The effects of the request for correction under Article 63 of the Framework Act on National Taxes (=the principle of delivery)
A. According to Articles 81 and 65(5) of the Framework Act on National Taxes, a decision shall be made within 90 days after the request is received by the Director of the National Tax Tribunal on a request for a trial under the same Act, and a request for a trial shall be deemed dismissed if the applicant has not received a notice of the decision.
B. The request for correction under Article 63(1) of the Framework Act on National Taxes is to be made against a claimant, and the effect of the request for correction shall arise if the claimant knew or could know it. The request for correction must be made before the completion of the case in question at the National Tax Tribunal. Thus, unless there are special provisions, it shall not be effective merely by sending the contents of the request for correction to inform the claimant unless there is a special provision.
(a) Article 65(5) of the Framework Act on National Taxes;
Supreme Court Decision 81Nu236 delivered on October 25, 1983, 77Nu237 delivered on April 11, 1978
[Judgment of the court below]
The director of Busan District Office
Daegu High Court Decision 81Gu152 delivered on May 4, 1982
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
According to the reasoning of the judgment of the court below, the plaintiff's judgment of 1980.17 was delivered to the defendant's 198.4.20, and the plaintiff's request for correction was sent to the plaintiff 23th day of the same month, and the above decision of correction was sent to the plaintiff 9.6th day of the above 9th day of the 19.6th day of the 9th day of the 9th day of the 19th day of the 196th day of the 19th day of the 196th day of the 19th day of the 19th day of the 19th day of the 19th day of the 19th day of the 1st day of the 19th day of the 1st day of the 19th day of the 1st day of the above 1st day of the 1st day of the 1st day of the 1st day of the 1st day of the 1st day of the 2th day of the 1st day.
Therefore, the appeal of this case is without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jong-soo (Presiding Justice)