[손해배상(기)][집37(1)민,291;공1989.6.15.(850),818]
Whether measures taken by the head of a tax office or the Director of the National Tax Tribunal against Articles 69(3) and 60(2) of the Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 1984) constitute a tort (negative)
The party against whom the disposition of tax imposition is imposed shall calculate and observe the statute by itself, and the period of filing a lawsuit is merely a principle provision of Article 69(3) and Article 60(2) of the Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 1984). Thus, the head of the National Tax Tribunal did not notify that the party may file an administrative lawsuit without a trial until 90 days have elapsed since the date of receipt of the request for a trial against the provisions, and even if the party made a request for correction after the expiration of the period of decision, if the party calculated the period of filing a lawsuit by mistake, it is a matter belonging to the party's liability, and it cannot be said that it is a tort due to a mistake by the head of the tax office or the ruling authority
Articles 69(3) and 60(2) of the Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 1984); Article 750 of the Civil Act
[Defendant-Appellee] Defendant 1 et al., Counsel for defendant-appellee
Korea
Seoul High Court Decision 87Na5438 delivered on April 18, 1988
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
According to Articles 69(3) and 60(2) of the Framework Act on National Taxes (amended by Act No. 3746 of Aug. 7, 1984), which was in force at the time of the request for a trial in question, the director of the tax office who received the request for a trial shall without delay send the request to the Director of the National Tax Tribunal via the Commissioner of the National Tax Tribunal. If the decision is not made even after the period for decision on the request expires, the Director of the National Tax Tribunal, who is the ruling authority, shall notify without delay the applicant of the purport that the person who made the request may institute an administrative litigation within 60 days after the period for decision expires. However, Chapter VII of the same Act provides that the person who received the disposition imposing the tax shall directly send the request for a trial without delay and shall calculate the period for filing an administrative litigation by calculating the period for decision on the request and notify it to the Director of the National Tax Tribunal that the decision may not be corrected after the lapse of the period for decision on the request.
Therefore, the judgment of the court below to this purport is just, and there is no reason to criticize the judgment of the court below from its own perspective.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Young-ju (Presiding Justice)