[취득세부과처분취소][공1985.8.15.(758),1071]
The case reversing the original judgment that rejected the lawsuit without clearly examining the date of receipt of a request for re-examination of the disposition imposing local tax and the extension of the period of request for re-examination; and
The case reversing the court below's decision that dismissed the lawsuit without clearly examining the date of receipt of a request for reexamination of the disposition imposing local tax and the extension of the period of request for reexamination;
Article 58 of the former Local Tax Act (amended by Act No. 3757 of Dec. 24, 1984)
Supreme Court Decision 85Nu242 Delivered on June 25, 1985
[Judgment of the court below]
The head of Dongjak-gu Seoul Metropolitan Government
Seoul High Court Decision 84Gu491 delivered on February 7, 1985
The judgment below is reversed and the case is remanded to Seoul High Court.
The Plaintiff’s attorney’s ground of appeal is examined.
According to the reasoning of the judgment below, the court below found the plaintiff's request for re-audit of the acquisition tax of this case to the Seoul Special Metropolitan City Mayor on December 17, 1983 after receipt of the notice for payment of the acquisition tax of this case, and received a written decision on February 25, 1984 and recognized that the plaintiff filed a request for re-audit of the local tax again to the Minister of Home Affairs on March 22 of the same year. Since the plaintiff's request for re-audit of December 28, 1984 was not notified by January 27 of the same year within the period for decision under Article 58 (2) of the Local Tax Act (30 days) of the Local Tax Act, the plaintiff was dismissed pursuant to Article 58 (9) of the same Act. In this case, the plaintiff must make a request for re-audit within 30 days from the date of the above dismissal pursuant to Article 58 (3) of the same Act, and the deadline for request for re-audit of this case was dismissed due to the plaintiff's request for re-determination.
However, according to Paragraph 1 of Article 58 of the Local Tax Act (amended by Act No. 3757 of Dec. 24, 198), the person who has an objection to the imposition and collection of local taxes shall request a re-inspection to the head of the Si/Gun in case of Do, and pursuant to Paragraph 2 and Paragraph 6 of this Article, the Governor or the head of the Si/Gun shall, if so requested, within 30 days after receipt of the request, extend the period for re-audit within the same period. Paragraph 9 of this Article shall be deemed to have been rejected, and Paragraph 2 of this Article shall be deemed to have received the request by the head of the Do, and Paragraph 1 of this Article shall be deemed to have received the request by the head of the Si/Gun within the same period for re-audit within the same period, and Paragraph 2 of this Article shall be deemed to have received the request by the head of the Do, which shall be deemed to have been rejected, and Paragraph 2 of this Article shall be deemed to have received the request through the head of the Si/Gun.
Therefore, the judgment of the court below is reversed, and the case is remanded to the Seoul High Court, which is the court below, for a new trial and determination. It is so decided as per Disposition by the assent of all participating Justices.
Justices O Sung-sung(Presiding Justice)