조세심판원 조세심판 | 2006-12-20 | 국심2006중2520 | 법인
National High Court Decision 2006Du2520 ( December 21, 2006)
The case holding that a request for this case filed by the Do 90 days from the date of receipt of a tax payment notice is unlawful.
Article 68 of the Framework Act on National Taxes
I reject the request for judgment.
Before the examination of the merits, this case is examined as a legitimate appellant.
According to Article 68 (1) of the Framework Act on National Taxes, "A request for a trial shall be filed within 90 days from the date (the date of receipt of a notice of disposition) on which a person becomes aware of the relevant disposition," and Articles 65 (1) 1 and 81 of the same Act provide that when a request for a trial is filed after the lapse of the deadline for requesting a trial, a decision to dismiss the request shall be made.
According to the "Postal Type Inquiry" submitted by the agency, the claimant corporation received the tax payment notice on April 14, 2006 (OO). However, the claimant corporation should have filed an appeal by July 13, 2006 (OO) which is the 90th day from the date of receipt of the tax payment notice pursuant to the above related Acts and subordinate statutes, but it is judged that the request for appeal by filing an appeal on July 18, 2006 after five days from the date of receipt of the tax payment notice is illegal.
Therefore, since a request for a trial is unlawful, it shall be decided as ordered under Articles 81 and 65(1)1 of the Framework Act on National Taxes.