전심절차를 거치지 아니하여 부적법한 소에 해당하여 각하대상임[각하]
National Tax Service Review and Transfer 2011-0241 ( October 04, 201)
In a case of an unjustifiable lawsuit without going through the procedure of the previous trial, dismissal is subject.
90 days after the date of the initial disposition, and the Commissioner of the National Tax Service dismissed the request for examination on the grounds that the appeal period has been expired, so it cannot be deemed that the appeal period was lawful.
2011Guhap3915 Revocation of Disposition of Imposing capital gains tax
The AA
Head of Dong Daegu Tax Office
December 23, 2011
February 8, 2012
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s disposition of imposition of KRW 18,505,490 on December 1, 2010 against the Plaintiff was revoked.
1. Basic facts
A. On July 25, 1989, the Plaintiff acquired a building of 000-0 square meters and a building of 268 square meters and a building of 268 square meters, and on February 14, 1992, the Plaintiff reported the transfer price of 230,000,000 won and the acquisition price of 90,742,856 won to the Defendant on March 16, 2007.
B. On December 1, 2010, the Defendant imposed KRW 67,164,780 on the Plaintiff on December 1, 2007, on the ground that the Plaintiff owned three houses for one household at the time of transfer of the instant real estate (hereinafter “the initial disposal”).
C. On July 11, 2011, the Plaintiff submitted a written claim for grievance with the content that the actual acquisition price of the instant real estate was KRW 120,300,000 to the Defendant. The Defendant accepted part of the Plaintiff’s assertion and corrected the amount of tax assessed at issue by reducing KRW 10,553,070 from the amount of tax assessed at issue.
D. On September 28, 201, the Plaintiff dissatisfied with the foregoing reduction disposition and filed a request for examination with the Commissioner of the National Tax Service on September 28, 201, but the Commissioner of the National Tax Service rendered a decision dismissing the request for examination on October 4, 201 on the ground that the appeal period has
[Ground of recognition] Facts without dispute, evidence Nos. 2-1 through 4, evidence Nos. 8 through 10, each entry of Nos. 1 and 3, and the purport of the whole pleadings
2. Whether the lawsuit of this case is lawful
According to the proviso of Article 18(1) of the Administrative Litigation Act and Articles 56(2), 61(1), and 68(1) of the Framework Act on National Taxes, an administrative litigation against a disposition of imposition of national taxes must be filed within 90 days from the date on which the initial disposition of imposition of national taxes is known, and a request for examination or adjudgment must be filed. Meanwhile, a request for examination or adjudgment must be filed within 90 days from the date on which the initial disposition of imposition and separate taxation are known. Since a disposition of reduction of tax base and amount of tax is not the initial disposition of imposition and separate taxation, the substance of the disposition is not the change of the initial disposition of imposition and partial cancellation thereof, and thus, the remaining portion of the disposition that remains unlawful due to the initial disposition of imposition of national taxes is not yet revoked by the correction of the original disposition of imposition of national taxes, and thus, the Plaintiff’s request for review against the initial disposition of imposition of national taxes must be deemed unlawful as the date on which the initial disposition of imposition of national taxes was filed by the Defendant.
3. Conclusion
Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.