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(영문) 대법원 2016. 07. 22. 선고 2016두38518 판결

(심리불속행) 처분이 있음을 안 날로부터 90일이 경과한 후 한 이의신청은 부적법 함[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court (Cheongju)-2015-Nu-10187 ( April 20, 2016)

Title

(C) If 90 days have passed after the date on which the notice of the disposition was known, the filing of the objection is unlawful.

Summary

(2) The court below's decision on the ground that the plaintiff filed an objection against the plaintiff is unlawful in violation of Article 56 (2) of the Framework Act on National Taxes.

Related statutes

Period for exclusion of imposition of national taxes under Article 26-2 of the Framework Act on National Taxes

Cases

2016Du38518

Plaintiff-Appellant

OO

Defendant-Appellee

O Head of tax office

Judgment of the lower court

Daejeon High Court (Cheongju) 2015Nu10187 ( April 20, 2016)

Reasons

Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.

It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.

(2) It is so decided as per Disposition.