[관세법위반추징금통고처분취소][공1976.4.1.(533),9007]
The legality of administrative litigation for the reason of illegality of the notice disposition under Article 227 of the Customs Act
If a person subject to a disposition of notification as prescribed in Article 227 of the Customs Act has an objection against such disposition, and thereby, he may be tried by the Commissioner of the Korea Customs Service or the head of the relevant customs office on the grounds that such disposition of notification is illegal and thus, the administrative litigation shall not be dismissed for the reason that it is illegal.
Plaintiff
Korea Customs Service
Seoul High Court Decision 74Gu252 delivered on January 15, 1975
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
As to the ground of appeal by the public agency, who was the Plaintiff’s attorney
According to the previous purport of the pleading, the object of the disposition of notification is clear that it is the disposition of notification as provided in Article 227 of the Customs Act, and it is possible for the person who has received it to be tried by the Commissioner of the Korea Customs Service or the head of a customs office without complying with it, and it is possible to bring an objection against the illegal disposition of notification to the court by an accusation of the Commissioner of the Korea Customs Service or the head of a customs office, and it is not a dispute by administrative litigation. Therefore,
The issue is groundless.
Therefore, according to Article 14 of the Administrative Litigation Act, Articles 400, 395, and 384 of the Civil Procedure Act, the decision is delivered with the assent of all participating judges.
Justices Kang Jin-hee (Presiding Justice)