취득세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Whether the lawsuit of this case is legitimate
A. The Defendant’s lawsuit on this case’s main defense is unlawful as it was instituted after the period for filing a lawsuit expires.
B. Article 20(1) of the Administrative Litigation Act provides that a revocation lawsuit shall be instituted within 90 days from the date when a disposition, etc. is known.
However, according to the evidence Nos. 6 and 7, it is recognized that the instant disposition was served on October 4, 2018, and the fact that the Plaintiff filed the instant lawsuit on March 18, 2019, which was subsequent to the lapse of 90 days from the Plaintiff, is apparent, that the instant lawsuit was filed. Thus, the instant lawsuit is unlawful as it was filed with the lapse of the period for filing the lawsuit.
2. It is so decided as per Disposition by the assent of all participating Justices who reviewed the instant lawsuit.