Litigation costs shall be borne by the plaintiff.

According to Eul 4 and 5, the defendant issued a disposition imposing capital gains tax stated in the purport of the claim to the plaintiff on October 1, 2003 (hereinafter referred to as "disposition in this case"). On December 22, 2006, the plaintiff filed an objection against the defendant on December 22, 2006, and filed a request for examination on March 23, 2007 with the Commissioner of the National Tax Service on March 23, 2007, but the above request for examination was also dismissed on May 7, 2007, and it is evident that the plaintiff filed the lawsuit in this case on August 6, 2007.

In the event that a taxpayer files a lawsuit seeking cancellation of the disposition of national taxes such as income tax, etc., the filing of the lawsuit shall be filed within 90 days from the date (if a notice of disposition is received, the date of its receipt) on which the relevant disposition is known (Article 66(6), Article 61(1) of the Framework Act on National Taxes), Article 61(4), and Article 61(5) of the Framework Act on National Taxes can be acknowledged as having received the notice of the disposition of this case from the defendant during the period from October 1, 2003 to October 16, 2003. Thus, the above filing of the lawsuit on December 22, 2006, which is 90 days after the lapse of 90 days, is illegal, and the lawsuit of this case is unlawful as it does not go through legitimate procedures

Therefore, the instant lawsuit is dismissed.