The commencement date of the period of administrative litigation, if the decision on the request for review under the Local Tax Act was made within the period of review;

If it is deemed that a request for examination is dismissed because it has not been notified of the decision within 60 days from the date the request for examination was made pursuant to Article 58 (9) and (5) of the Local Tax Act, the period allowed for administrative litigation shall be calculated from the date of the foregoing dismissal. The period allowed for administrative litigation shall be calculated from the date the decision was notified after the expiration of the period and the decision was made within the above period for review

Article 58 of the Local Tax Act

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jae-soo and 1 other, Counsel for plaintiff-appellant-appellant-appellant-appellant-appellant-appellant-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellant-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellant-Appellee-Appellee-Appellee-Appellee-Appellee-

1. The grounds for appeal pointing this out by the court below

Attorney Lee Jae-soo et al., Counsel for the defendant

Busan High Court Decision 90Gu431 delivered on April 3, 1991

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The Plaintiff’s attorney’s ground of appeal is examined.

If it is deemed that a request for examination is dismissed because it has not been notified of the decision within 60 days from the date the request for examination was made pursuant to Article 58 (9) and (5) of the Local Tax Act, the period allowed for administrative litigation shall be calculated from the date the request was rejected, and the decision was notified after the expiration of the period, and the decision was made within the period of the above review and decision shall not be deemed differently.

On October 16, 1989, the court below determined that the plaintiff filed a lawsuit in this case only after the lapse of 60 days from the date of filing an objection procedure against the defendant's disposal of acquisition tax of this case, the plaintiff filed a request for review with the Mayor of Busan on October 16, 1989, and the above request for review was received from the Minister of Home Affairs on December 23 of the same year without any request for correction, and that the plaintiff filed the lawsuit in this case on January 3, 1990, and the above decision was delivered to the plaintiff on February 28 of the same year, and that the plaintiff did not notify the decision on the above request for review until December 27, 1989, the above request for review shall be deemed dismissed, and the period of administrative litigation shall be in progress from that time. Thus, the judgment below is just and there is no error in the misapprehension of legal principles as to the period of administrative litigation under the Local Tax Act as pointed out.

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 Lee Jae-sung (Presiding Justice)