[관세등제세부과처분취소][공1985.6.15.(754),808]
Where a request for a trial is submitted to the Director of the National Tax Tribunal and goes through the National Tax Tribunal again, the initial date of the period for request
In the national tax adjudication procedure, if the request is submitted directly to the Director of the National Tax Tribunal, and the decision-making period shall be calculated from the date when the Director of the National Tax Tribunal receives the request for adjudication, and it shall not be based upon the time when the request for adjudication is received through the Office of National Tax Tribunal through the Office of National Tax Tribunal.
Articles 69(1) and 69(2) of the Framework Act on National Taxes
Seoul High Court Decision 200Na1480 decided May 1, 200
Head of Busan Customs Office
Daegu High Court Decision 84Gu68 delivered on November 7, 1984
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
We examine the grounds of appeal.
Article 69(1) and (2) of the Framework Act on National Taxes provides that a request for a trial shall be made to the chief of a tax office or the chief of a district tax office, upon the occurrence of an objection under the conditions as prescribed by the Presidential Decree, through the head of a district tax office or the chief of a district tax office, and through the chief of a district tax office, through the chief of a district tax office and the chief of a district tax office, in calculating the period for the request for a trial, and this request for a trial shall also be made when the request for a trial is submitted to the chief of a district tax office, the commissioner of a regional tax office, the chief of a district tax office, or the chief of a district tax office, other than the chief of a district tax office, and the chief of a district tax office in the same Act shall be the chief of a district tax office, the head of a district tax office, or the chief of a district tax office, to which the request for a trial was made, if the request for a trial was submitted by the chief of a district tax office through the request for a national tax trial.
Therefore, the appeal is dismissed without merit, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Park Jong-soo (Presiding Justice)