[상속세등부과처분취소][공1987.2.1.(793),165]
If the decision of dismissal is notified after the period for decision on the objection is made, the starting date of the examination request period.
According to the provisions of Articles 66(5), 65(2), and 65(5) of the Framework Act on National Taxes, if the decision on the objection is not notified within 30 days after the filing date of the objection, the objection shall be deemed to have been dismissed. Thus, if the objection is deemed to have been dismissed after the lapse of the above period for decision making, even if the decision on the objection was notified after the above period for decision making, the period for the request for examination shall
Articles 65(2), 66(5), and 66(5) of the Framework Act on National Taxes
Supreme Court Decision 81Nu301 Decided June 22, 1982 83Nu55 Decided April 26, 1983
Plaintiff
The Director of the Gangwon District Office
Gwangju High Court Decision 85Gu38 delivered on January 23, 1986
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal are examined.
According to the provisions of Articles 66(5), 65(2), and 65(5) of the Framework Act on National Taxes, an objection shall be deemed dismissed if a decision on the objection is not notified within 30 days after the filing date of the objection, and so long as the objection is deemed dismissed after the expiration of the above period for decision making, even if a decision on the objection is made after the above period for decision making, the period for the request for examination shall start from the date when the objection is dismissed (see, e.g., Supreme Court Decision 81Nu301, Jun. 22, 1982; Supreme Court Decision 83Nu55, Apr. 26, 1983). In the same purport, the court below stated that the plaintiff's request for examination of this case was filed 60 days prior to the date when the statutory period for the request for examination was deemed to have been rejected, and therefore, the lawsuit of this case is just, and there is no reason to regard it as the period for the decision to impose the amount of tax after the decision making.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Yellow-ray (Presiding Justice)