Review-department -2015-0078 ( October 26, 2015)

The electronic delivery of a notice shall take effect on the date stored in national tax information and communications networks.

The electronic service of the notice shall be effective on the date stored in the national tax information and communications network, and if a request for adjudication (examination) is not filed after 90 days from the date, the administrative litigation shall not be deemed to have gone through the necessary procedures under the Framework Act on

Article 8 (Service of Documents)

Daejeon District Court 2016Guhap10030 and disposition to revoke the imposition of value-added tax and corporate tax.

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o Head of the tax office

December 21, 2017

January 11, 2018

1. All of the instant lawsuits are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s disposition of imposition of the value-added tax for the second period of 2013 against the Plaintiff on April 28, 2015 and the disposition of imposition of the corporate taxxxx on January 1, 2013 to December 31, 2013 shall be revoked.

1. Details of the disposition;

A. On February 15, 2002, the Plaintiff is a corporation established for the purpose of refining and refining non-metallic metals and waste disposal business. The Plaintiff purchased yellow Dong, etc. from bB, received tax invoices from 2013 for the supply price of the second quarter from 2013, and reported and paid value-added tax after deducting the relevant input tax amount from the output tax amount.

B. On the basis of the fact that cC trade, which is the main purchaser of bB, was rarely purchased during the second taxable period of 2013, the director of the ob regional tax office: (a) conducted an investigation on bbb; and (b) issued a tax invoice of x x00 million to the company established for the purpose of tax evasion without economic capacity; and (b) notified the Defendant of the fact by deeming that bB received the purchase tax invoice from the company established for the purpose of tax evasion without economic capacity, and issued the tax invoice to the wholesaler, and disguised the actual transaction.

C. On the premise that the purchase tax invoice received from BB from the Plaintiff based on the notified taxation data is the processed tax invoice, the Defendant deducted the relevant input tax invoice, and around April 2015, notified the Plaintiff of the correction and notification of the value-added taxxxx in the second taxable period, and the corporate taxxx in the second taxable period, 2013 (hereinafter “instant disposition”), and the electronic document stating the notified tax amount based on the instant disposition was stored in the national tax information and communications network on April 10, 2015.

D. The Plaintiff, who was dissatisfied with the instant disposition, filed a request for trial with the Tax Tribunal on June 5, 2015, but filed a request for review with the National Tax Service on July 24, 2015 after the withdrawal of the request on June 24, 2015. On October 26, 2015, the National Tax Service rejected the request for review on the ground that the request for review was filed after the expiration of the period for request for review, which becomes 105 days from the date of receipt of the electronic notice, on which the notice of tax payment on the instant disposition was stored in the national tax information and communications network and served on the Plaintiff on or before July 9, 2015.

E. According to the “Electronic Notice” screen of the National Tax Service Port System, the Plaintiff filed an application for electronic notice on May 2, 2003, and the date of service of the electronic notice on the amount of notified tax imposed by the Defendant against the Plaintiff is April 10, 2015; the date of perusal of the Plaintiff’s electronic notice is April 29, 2015; the date of delivery of the Defendant’s e-mail and e-mail sent by the Defendant’s notice on value-added tax; and the date of delivery of the Defendant’s e-mail and e-mail sent is indicated respectively as of April 25, 2015; and in the case of corporate tax notice, as of April 28, 2015 (hereinafter omitted).

2. Judgment on the Defendant’s defense prior to the merits

A. Although the Defendant’s assertion had filed a request for review before July 9, 2015, which was the 90th day from April 10, 2015 when the notice of tax payment was stored in the national tax information and communications network and served on the Plaintiff, the request for review filed on July 24, 2015, which became the 105th day from the date of receipt of the electronic notice, was dismissed as it was unlawful and unjust. Thus, the instant lawsuit must be dismissed as it was unlawful without undergoing lawful procedures for a prior trial.

B. The plaintiff's assertion

1) In the case of electronic service under the proviso of Article 12 of the Framework Act on National Taxes, it is deemed that a person to be served with a document stored in the national tax information and communications network reaches the same time when the document is stored. This is unconstitutional by significantly impairing the fundamental rights of the people without reasonable grounds.

2) The date of receipt of the notice of the instant disposition is not April 10, 2015 when the notice of tax payment regarding the instant disposition was stored in the national tax information and communications network. The Defendant’s request for review filed on April 25, 2015, before the lapse of 90 days thereafter, within the prescribed period, is lawful.

C. Relevant statutes

o Framework Act on National Taxes

Article 8 (Service of Documents) (1) Documents provided for in this Act or other tax-related Acts shall be served on the domicile, residence, place of business or office (in the case of electronic service by means of information and communications networks (hereinafter referred to as "electronic service"), referring to electronic mail address (in the case of service by means of information and communications networks, referring to the place accessible by means of user identification mark of the holder of the title deed; hereinafter the same shall apply) of the holder of the title deed (referring to the person designated as the recipient of the documents;

Article 10 (Method of Service of Documents) (1) Service of documents under Article 8 shall be made by means of delivery, mail or electronic delivery.

(8) Electronic service shall be limited to where a person to receive documents files an application, as prescribed by Presidential Decree: Provided, That where a taxpayer voluntarily pays the tax amount as prescribed by this Act or other tax-related Acts before a tax payment notice is served, as prescribed by Presidential Decree, the electronic service shall be deemed applied for at the time of the voluntary payment

(9) Notwithstanding paragraph (8), service may be made either by delivery or mail where the electronic service is impossible due to a failure of national tax information and communications networks or where any ground prescribed by Presidential Decree exists.

(10) Matters necessary for the specific scope and methods of electronic delivery pursuant to paragraph (8) shall be prescribed by Presidential Decree.

Any document served under Article 12 (Effectuation of Service) shall take effect from the time it reaches the person to be served with the document: Provided, That in the case of electronic service, it shall be deemed that it reaches the person to be served with the document when it is entered into the electronic mail address designated by the person to be served with the document (in the case of electronic service, when it

(1) A request for evaluation shall be filed within 90 days from the date (when a disposition notice is received, the date on which a disposition notice is received) on which an applicant becomes aware of the relevant disposition.

o Enforcement Decree of Framework Act on National Taxes

(1) Any person who intends to file an application for electronic delivery or to withdraw such application pursuant to Article 10 (8) of the Act shall submit a document stating the following matters to the head of the competent tax office:

1. Personal information, such as a taxpayer's name and resident registration number;

2. Address or location of the head office and place of business of a taxpayer;

3. Electronic mail address or contact point to receive information on electronic service;

4. Method of guidance for electronic service and reason for application (Withdrawal);

5. Other matters determined by Ordinance of the Ministry of Strategy and Finance.

(2) The commencement and withdrawal of electronic service shall begin on the day following the date an application pursuant to paragraph (1) is received.

(3) Where a person who has withdrawn an application for electronic service intends to file a new application for electronic service, he/she may do so 30 days after the date of application for withdrawal.

(4) Notwithstanding the fact that a taxpayer is permitted to peruse documents by accessing the national tax information and communications network pursuant to Article 6-4 (2), where the relevant taxpayer fails to peruse electronically served documents two consecutive times by the following deadline, an application for electronic delivery of documents not read for the second time shall be deemed withdrawn on the day following the date classified as follows:

1. Where the deadline, such as the payment deadline, is determined in the relevant documents: The fixed deadline;

2. Cases other than those referred to in subparagraph 1: The date one month lapses from the time the relevant documents are stored in the national tax information and communications network.

Article 6-4 (Scope, etc. of Electronic Service Documents) (1) Documents that can be electronically served pursuant to Article 10 (10) of the Act shall be classified into a tax payment notice or payment notice, a notice of national tax refund, a notice of tax return and guidance and other documents

(2) Where the Commissioner of the National Tax Service delivers a notice of tax payment or a notice of tax refund among the documents under paragraph (1), he/she shall allow the relevant taxpayer to peruse the relevant documents by accessing the national tax information and communications network.

(3) Where the Commissioner of the National Tax Service delivers documents other than those under paragraph (2) to electronic mail addresses designated by the relevant taxpayer, he/she shall serve them.

D. Determination

1) Whether the proviso of Article 12 of the Framework Act on National Taxes (in the case of storage in national tax information and communications networks, when stored) is unconstitutional

On October 26, 2017, the Constitutional Court rendered a decision that the part of the proviso of Article 12 of the Framework Act on National Taxes (in the case of storage in the national tax information and communications network, when stored) cannot be deemed to infringe on the basic rights of the plaintiff or to violate the Constitution (Article 2016Hun-Ga19). The Plaintiff’s assertion on this part cannot be accepted.

2) Whether the instant lawsuit is lawful

According to Article 56(2) of the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016), an administrative litigation on a disposition pursuant to tax-related Acts cannot be filed without going through a request for examination or a request for adjudgment and a decision thereon. An administrative litigation seeking the revocation of a taxation disposition, unlike the discretionary principle of administrative litigation applicable to a general administrative litigation, requires a request for examination or a request for adjudgment as prescribed by the Framework Act on National Taxes. In such a case, a request for examination or a request for adjudgment is lawful. Thus, if a request for examination or a request for adjudgment is unlawful due to the lapse of the period for filing a lawsuit, such administrative litigation cannot be deemed as having gone through a necessary administrative procedure as prescribed by the Framework Act on National Taxes (see, e.g., Supreme Court Decision 90Nu8081, Jun. 25,

According to the above facts, pursuant to the proviso to Article 12 of the Framework Act on National Taxes, a tax notice on the disposition of this case takes effect on April 10, 2015, on which the stored information and communications network seal was affixed, and since the plaintiff filed a request for examination of the disposition of this case with the National Tax Service on July 24, 2015, which was 90 days after the expiration of 90 days thereafter, the petition for examination of the disposition of this case is unlawful because it was filed after the lapse of the deadline for request, and accordingly, the lawsuit of this case seeking the cancellation of the disposition of this case is also unlawful as it is not subject to the necessary transfer procedure. Thus, the defendant'

3. Conclusion

Therefore, all of the plaintiff's lawsuits of this case shall be dismissed, and it is so decided as per Disposition.