제소기간을 도과하여 부적법하므로 각하함[각하]
Seoul Administrative Court 2009Guhap52349 ( October 15, 2010)
early 2009west0193 (Law No. 9, 19 May 2009)
The period of filing a lawsuit is illegal because it is illegal and void.
A lawsuit for revocation may be instituted after undergoing a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, and such revocation lawsuit shall be instituted within 90 days from the date on which a decision on such request for examination or adjudgment is notified, and since the fact that the lawsuit is instituted after the lapse of 90 days is obvious
2010Nu13038 Revocation of Disposition of Imposition of Gift Tax
정〇〇
〇〇세무서장
Supreme Court Decision 2009Guhap52349 Decided April 15, 2010
November 11, 2010
November 25, 2010
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked, and the defendant revoked the disposition imposing gift tax against the plaintiff on November 10, 2008.
1. Quotation of judgments of the first instance;
The court's explanation on this case is consistent with the first instance court's decision, except with the following modifications: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, since the court's explanation on this case is consistent with the first instance court's decision.
2.Terpared parts
If evidence Nos. 1 and 11 and 12 show the overall purport of the pleadings, the defendant's prior defense on the merits is justified, since the plaintiff's lawsuit in this case was filed on December 4, 2009, since it is apparent in the record that the plaintiff had been filed on May 22, 2009 at the same time as the original of the decision made by the Tax Tribunal, at the place where the plaintiff's employee and B, who are the plaintiff's agent, will receive the original of the decision made by the Tax Tribunal on May 22, 2009.
3. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.