Seoul High Court 2013Nu6895 ( October 02, 2013)

National Tax Service Review Division 2012-0038 (2012.30)

Tax administrative litigation instituted without due process of transfer is illegal.

Since a request for review filed after the lapse of 90 days from the date on which the plaintiff became aware of the disposition of this case is inappropriate to have been filed after the lapse of the deadline for request, the plaintiff's lawsuit of this case is illegal to have not gone through lawful procedures

Article 56 of the Framework Act on National Taxes, Article 8 of the Framework Act

2013Du23379 Value-Added Tax, etc. Revocation of Disposition

IsaA

Head of the High Tax Office

Seoul High Court Decision 2013Nu6895 Decided October 2, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by