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(영문) 적법한 심판청구 인지 여부(각하)
조세심판원 조세심판 | 1999-08-26 | 국심1999부1051 | 부가
[Case Number]

National Trial 199bu1051 ( August 26, 1999)

[Items]

Addition

[Types of Decision]

Dismissal

[Summary of Decision]

Any claim which is inappropriate to file a petition for dissatisfaction after the deadline expires.

[Related Acts]

Article 55 of the Framework Act on National Taxes / [Appeal Period] Article 61 of the Framework Act on National Taxes

【Disposition】

I reject the request for judgment.

【Reasoning】

Article 68 of the Framework Act on National Taxes provides, “The request for a trial may be made within 90 days from the date the decision on the request for a trial is notified: Provided, That if the decision is not notified within the period for decision making under Article 65(2), the request for a trial may be made from the date the prescribed period for decision expires even before the decision is notified,” and Articles 81 and 65(1)1 of the same Act provide, “The request for a trial may be dismissed if the request for a trial or a trial is made after the expiration of the period for decision making, or if the necessary correction is not made within the period for decision making or correction after the request for a trial or

In this case, the claimant was confirmed by the mail delivery certificate on January 11, 199 that he received the notice of the decision on the request for review. Thus, the claimant filed a request for review on April 11, 1999, which is 90 days from the date of receipt of the notice, even though it is legitimate to file a request for review until April 11, 1999, after 26 days from the deadline of the request.

Therefore, since the request for a trial was made after the statutory deadline expires, it shall be decided as ordered under Article 81 and Article 65 (1) 1 of the Framework Act on National Taxes.

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