종합소득세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. On January 3, 2017, the Defendant confirmed the fact that the Plaintiff, while serving as an employee of the Korea Lao limited company, obtained the benefits from the Stockholm option event of KRW 22,497,03 in 2012, and KRW 9,910,176 in 2013, and notified the Plaintiff of the rectification of KRW 11,92,70 in global income tax for the year 2012, and KRW 3,618,560 in global income tax for the year 2013 (hereinafter “instant disposition”).
B. The Plaintiff filed an objection and filed an appeal with the Tax Tribunal on August 21, 2017, but was dismissed on December 5, 2017.
On December 12, 2017, the above written decision of adjudication was sent by registered mail of the next special grade and was served on the spouse around December 13, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 14, Eul evidence 1 to 3 (including provisional number), the purport of the whole pleadings
2. Judgment on the Defendant’s main defense
A. The defendant asserts that the lawsuit of this case is unlawful since it was filed against the time limit for filing the lawsuit of this case.
B. Article 56(3) of the Framework Act on National Taxes provides that an administrative litigation disputing a tax disposition shall be filed within 90 days from the date the decision on a request for adjudgment is notified.
However, as seen earlier, the Plaintiff’s spouse received a notice of the decision of tax adjudication on December 13, 2017 (Article 10(4) of the Framework Act on National Taxes provides that “if a person to be served at the place to be served fails to do so, the document may be served to the person to be identified as a person living together with the person to be identified.” The Plaintiff’s spouse filed the instant lawsuit on April 23, 2018 after the lapse of 90 days from the date when the Plaintiff’s spouse was 90 days therefrom.
C. Therefore, the instant lawsuit is unlawful on the grounds that the period for filing a lawsuit specified in the Framework Act on National Taxes expires.
3. As such, the instant lawsuit is unlawful and thus, it is so decided as per Disposition.