[등록세부과처분취소][공1987.4.1.(797),465]
To calculate the period of administrative litigation against the imposition of registration tax;
Article 58(12) of the former Local Tax Act (amended by Act No. 3154, Dec. 6, 1978; Act No. 3757, Dec. 24, 1984; Act No. 3757, Dec. 24, 1984; Act No. 3757, Dec. 24, 1984; Act No. 3757) shall apply to any disposition of registration tax imposed and collected as of June 14, 1984. Thus, the administrative litigation against the above disposition shall be filed within 30 days from the date of
Article 20 of the Administrative Litigation Act, Article 2 of the Addenda of the Administrative Litigation Act, Article 58 (12) of the Local Tax Act (amended by Act No. 3754 of Dec. 24, 1984 and enforced October 1, 1985), Article 6 of Addenda of the Local Tax Act, Article 58 (12) of the former Local Tax Act (amended by Act No. 3154 of Dec. 6, 1978 and amended by Act No. 3757 of Dec. 24, 1984)
Attorney Seo Young-young et al., Counsel for the defendant-appellant
Attorney Kim Chang-soo, Counsel for the defendant-appellant
Seoul High Court Decision 85Gu1186 delivered on May 21, 1986
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
According to Article 20(1) of the Administrative Litigation Act (amended by Act No. 3754, Dec. 24, 1984; Act No. 3754, Oct. 1, 1985); however, Article 8 of the same Act provides that an administrative litigation shall be governed by this Act, but if there are special provisions in other Acts, this Act shall not apply to the matters arising before this Act enters into force, but if there are special provisions in other Acts, this Act shall not apply to those arising before this Act, and the Local Tax Act (amended by Act No. 3757, Dec. 24, 1984; Act No. 3757, Oct. 1, 1985); Article 58(1) of the Local Tax Act provides that a lawsuit on imposition of local taxes shall be instituted within 60 days before the date of service of the written ruling, and Article 20(1) of the same Act provides that the following provisions of the Local Tax Act shall be instituted within 100 days before the date of the amendment of the Local Tax Act enters into force.
Therefore, Article 58 (12) of the former Local Tax Act (amended by Act No. 3154, Dec. 6, 1978; Act No. 3757, Dec. 24, 1984; Act No. 3757) shall apply to the disposition of this case imposed and notified as of June 16, 1984. Thus, the administrative litigation against the disposition of this case shall be filed within 30 days from the date of receipt of notice of the decision of review under the Board of Audit and Inspection Act. Thus, if the plaintiff is dissatisfied with the disposition of this case and filed a lawsuit of this case on Oct. 19, 1985, it shall not be applied retroactively to the disposition of this case, and it shall not be applied to the case of this case as of November 19, 1985.
Therefore, the appeal is dismissed, and the costs of 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)