Date in reckoning the period of adjudication of the National Tax Tribunal

A decision on a request for adjudgment in a national tax inquiry office shall be made within 90 days counting from the day following the date on which the director of the disposition tax office receives a request for adjudgment and notify the requester thereof.

Articles 69 and 81 of the Framework Act on National Taxes

Supreme Court Decision 84Nu709 Decided April 23, 1985 85Nu49 Decided July 23, 1985

[Defendant-Appellant] Korea Kyun-Syun (Attorney Choi Byung-chul et al.)

Head of Mapo Tax Office

Seoul High Court Decision 85Gu84 delivered on July 8, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

Article 68 of the Framework Act on National Taxes shall have been requested within 60 days from the date when the decision on the request for examination was received (if the decision was not notified, the date after the prescribed period for decision expires). Article 69(1) of the same Act shall be made to the chief of the tax office and the Director of the National Tax Tribunal through the reason for objection under the conditions as prescribed by the Presidential Decree. Paragraph (2) of the same Article of the same Article shall be deemed to have been made when the request for examination was submitted to the chief of the tax office under the provisions of paragraph (1) of this Article. This provision shall also apply to cases where the request for examination was submitted to the director of the regional tax office, the Commissioner of the National Tax Service, or the Director of the National Tax Tribunal. Article 68(3) of the same Act shall also be deemed to have been rejected without delay through the Director of the National Tax Tribunal, and Article 81 of the same Act shall be deemed to have been rejected within 90 days from the date when the decision on the request for examination was received by the Director of the National Tax Tribunal.

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)