90일이내 심사청구 또는 심판청구를 거치지 않은 소는 부적법함[국승]
90 days or less without going through a request for examination or adjudgment is illegal.
An appeal seeking revocation of a disposition under the Framework Act on National Taxes or other tax-related Acts shall be filed within 90 days from the date on which such disposition is received, by going through a request for examination or adjudgment. As such, a request for examination or adjudgment filed in excess of the above request period and subsequent
Seoul Administrative Court 2014Guhap21233
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○ Head of tax office
July 3, 2015
July 17, 2015
1. The plaintiff's lawsuit against the defendants is dismissed in entirety.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The Plaintiff’s imposition of value-added tax of KRW 00,00,000 for the second period of February 1, 2011, KRW 000,000 for the first period of February 1, 2012, KRW 000,000 for the first period of February 2012, and KRW 00,000 for the first period of January 2013, 2013, and the imposition of each value-added tax of KRW 00,000 for the first period of February 4, 2013 by the head of △△△△ Tax Office as of February 4, 2014, and each imposition of KRW 00,00,00 for the global income tax of KRW 20,000 for the year 200,000 for the global income tax of February 4, 2012 is revoked.
1. Details of the disposition;
A. From September 10, 2013 to November 8, 2013, the head of the competent tax office conducted an investigation into the transaction order of value-added tax with respect to the Plaintiff, and confirmed that the Plaintiff filed a non-declaration of the tax invoice issued after registering the business of door-to-door distribution business on July 18, 201, and issued the Plaintiff’s tax invoice on February 1, 2014 with respect to KRW 0,000,000,000,000 for the omission of the Plaintiff’s sales declaration, and the omission of the purchase declaration on KRW 2,00,000,000 for KRW 1,00,000 for the year 20,000,000 for the first period for the year 20,000,000,000 for the year 20,000,000 for the year 20,000 for the year 2012 (hereinafter referred to as “the imposition disposition”).
B. On February 4, 2014, based on the results of the above tax investigation, Defendant △△ Director respectively decided and notified the Plaintiff of KRW 00,000,000 global income tax for the year 201, and KRW 00,000,00 global income tax for the year 2012 (hereinafter “instant global income tax imposition disposition”), and “each of the instant disposition” was taken in relation to the instant additional tax imposition and the instant global income tax imposition disposition.
C. On May 29, 2015, the Plaintiff filed a request for review with the National Tax Service on the grounds that the period of appeal expired. However, on June 5, 2015, the Plaintiff filed a request for review with the National Tax Service on May 27, 2015 regarding the disposition of imposition of global income tax in this case, but received a request for review with the National Tax Service on May 27, 2015, but the decision of rejection was made on June 12, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1 through 3 (including branch numbers for those with additional numbers; hereinafter the same shall apply), Eul evidence 1, Eul evidence 1, Eul evidence 1, and the purport of whole pleadings
2. Whether the lawsuit of this case is lawful
A. Article 56(2) and (3) of the Framework Act on National Taxes provides that “an administrative litigation against an illegal disposition under the Framework Act on National Taxes or any other tax-related Act shall be filed within 90 days from the date on which a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon is notified,” and Articles 61(1) and 68(1) of the same Act provide that “an appeal against a request for evaluation or adjudgment shall be filed within 90 days from the date on which the relevant disposition is known (where a notice of disposition is received, the date on which a notice of disposition is received). Therefore, an appeal against revocation of a disposition under the Framework Act on National Taxes or any tax-related Act shall be filed within 90 days from the date on which the request for evaluation or adjudgment is received through a request for evaluation or adjudgment. Therefore, all of the above request for evaluation or adjudgment filed with the intent to file the request for judgment and appeals thereafter are unlawful (see
B. According to the purport of the evidence No. 3 and No. 2 and the purport of the entire arguments and arguments by the Plaintiff, the Plaintiff may recognize the receipt of each of the instant global income tax payment notice on February 17, 2014 and the instant additional tax payment notice on February 24, 2014. The Plaintiff filed each of the instant requests for review on May 27, 2014 and May 29, 2014, which is apparent that the instant request for review was filed after the lapse of 90 days from the Plaintiff’s filing. As such, each of the instant requests for review and the instant lawsuit was filed with the lapse of the period for request, and is unlawful.
3. Conclusion
Therefore, all of the plaintiff's lawsuits against the defendants are dismissed, and it is so decided as per Disposition.