제소기간을 도과하여 부적합 함[국승]
period for filing a suit is too inappropriate;
The instant lawsuit is unlawful as filed 90 days after the decision on the tax appeal was notified.
Article 56 of the Framework Act on National Taxes concerning other Acts
Jeonju District Court 2016Guhap459 ( October 20, 2016)
Limited liability company ○ Industry
○ Head of tax office
On 20, 2016
October 20, 2016
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 value-added tax of KRW 32,00 for the first term of November 1, 2012, KRW 141,00 for the second term of 2012, and KRW 23,00 for the first term of 2013, respectively, shall be revoked.
1. Details of the disposition;
A. On March 29, 2012, the Plaintiff: (a) acquired two buildings on April 6, 2012 from 1 to 1, 2012; and (b) filed an application for early refund of the value-added tax; and (c) operated one building as an elderly convalescent hospital after receiving two buildings on April 6, 2012 from 1 to 2013; and (d) received a refund of the value-added tax.
B. On December 10, 2013, the Defendant notified the Plaintiff of KRW 32,00 of value-added tax for the first term of December 10, 2012, value-added tax for the second term of the year 2012, value-added tax 141,000, and value-added tax 23,000 for the first term of the year 2013, respectively.
C. On February 17, 2014, the Plaintiff appealed and filed a petition for a trial with the Tax Tribunal. On June 23, 2014, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s request for a trial and served a notice around that time. The Plaintiff filed a lawsuit against the Defendant on September 19, 2014 against the instant disposition of imposition of value-added tax No. 2014Guhap2703, the instant case was concluded on November 11, 2015.
2. Judgment on the main defense of this case
The Defendant’s lawsuit of this case is unlawful as it was filed 90 days after the date of receipt of the notice of decision on the request for a tax appeal.
Article 56 of the Framework Act on National Taxes provides that "no administrative litigation against any illegal disposition prescribed in Article 55 shall be instituted without undergoing a request for examination or adjudgment under this Act and a decision thereon, notwithstanding the main sentence of Article 18 (1), Article 18 (2) and (3) of the Administrative Litigation Act," and the main sentence of paragraph (3) of the same Article provides that "an administrative litigation under paragraph (2) shall be filed within 90 days from the date the decision on such request for examination or adjudgment is notified, notwithstanding Article 20 of the Administrative Litigation Act
According to the above facts of recognition, the Plaintiff is deemed to have received notification of the decision of dismissal by the Tax Tribunal around September 19, 2014, which was filed for the revocation of the disposition of value-added tax (2014Guhap2703) at the latest. As such, the instant lawsuit filed on March 2, 2016, which was 90 days after the lapse of 90 days thereafter, is unlawful because the period for filing the lawsuit is expired. The Defendant’s main defense is with merit.
3. Conclusion
Therefore, the plaintiff's lawsuit of this case is unlawful and thus, it is decided to dismiss it as per Disposition.
partnership.