[양도소득세부과처분취소][공1984.6.1.(729),843]
Where a notice on a request for adjudgment is not given within the statutory period, the date of commencement of administrative litigation
Articles 81, 65(2), and 65(5) of the Framework Act on National Taxes provide that a request for a trial shall be deemed dismissed if the decision on the request is not notified within 90 days from the date the request for a trial is made. Thus, even if the notification of the decision on the subsequent notification of the trial was given and the notification was written within 60 days from the date the written decision was received, the period of the administrative litigation shall be calculated from the date the above dismissal was made.
Articles 81, 65(2), 65(5), and 56 of the Framework Act on National Taxes
Supreme Court Decision 80Nu103 Decided June 24, 1980, Supreme Court Decision 82Nu389 Decided December 28, 1982
Plaintiff
Head of Sungbuk Tax Office
Seoul High Court Decision 83Gu162 delivered on October 27, 1983
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
According to the provisions of Articles 81, 65(2), and 65(5) of the Framework Act on National Taxes, a request for adjudication shall be deemed dismissed if there is no notification of the decision on the request within 90 days from the date of the request for adjudication. Thus, if the request for adjudication is deemed dismissed after the lapse of the above period for decision-making, even if the decision on the request for adjudication was later notified, the period for administrative litigation shall be calculated from the date when the above dismissal is made (see Supreme Court Decision 80Nu103, Jun. 24, 1980; Supreme Court Decision 82Nu389, Dec. 28, 1982; Supreme Court Decision 82Nu389, Dec. 28, 1982). Therefore, the measures of the court below that the plaintiff filed and dismissed the lawsuit of this case after the lapse of the period for decision-making, as stated in the written decision notified after the expiration of the period for decision-making, can not be counted from the date of service of the decision.
Therefore, the appeal is dismissed as it is without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices Yoon Il-young (Presiding Justice)