[양도소득세부과처분취소][공1982.11.15.(692),969]
The meaning of cases where a decision on a request for review under Article 68 (1) of the Framework Act on National Taxes is not notified.
Where decision on the request for review under Article 68 (1) of the Framework Act on National Taxes is not notified, it shall mean the case where the decision is not notified within 60 days from the date of request for review which is the period for decision making under Article 65 (2) of the same Act.
Article 68 (1) of the Framework Act on National Taxes
Plaintiff
Head of Suwon Tax Office
Seoul High Court Decision 81Gu256 delivered on January 27, 1982
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The plaintiff's grounds of appeal are examined.
In addition, according to Article 68 (1) of the Framework Act on National Taxes, "the request for a trial shall be made within 60 days from the date the decision on the request for a review is notified (if the decision is not notified, the date the decision period prescribed in Article 65 (2) expires)". Here, it is reasonable to view that the request for a trial is not notified of the decision within 60 days from the date the decision on the request for a review is made under Article 65 (2) of the same Act.
The judgment of the court below that made the above opinion is just and there is no error of law as to the interpretation of the above Article as the theory of lawsuit.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating judges by applying Article 14 of the Administrative Litigation Act, Articles 95 and 89 of the Civil Procedure Act, and Articles 95 and 89 of the Civil Procedure Act.
Justices Shin Jong-young (Presiding Justice)