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(영문) 적법한 심판청구인지 여부(각하)
조세심판원 조세심판 | 1994-08-11 | 국심1994중3640 | 양도
[Case Number]

National High Court Decision 1994J3640 ( August 11, 1994)



[Types of Decision]


[Summary of Decision]

It is judged that the appeal filed after the lapse of the period of time in wartime is illegal.

[Related Acts]

Article 68 (Period of Request)


I reject the request for judgment.


Before the examination of the merits, this case is examined as to whether it is legitimate.

(a) the relevant regulations;

According to Article 55 (Appeal) (2) of the Framework Act on National Taxes, a person who has filed a request for review may file a request for trial where he/she has an objection to a decision or has failed to receive a decision on such request, and Article 65 (1) 1 of the same Act provides that when an objection or a request for review has been filed after the expiration of the period for request under Article 61, a decision to dismiss such request shall be made, and Article 81 of the same Act provides that

On the other hand, Article 61 (1) of the same Act provides that a request for review shall be made within 60 days from the date (if a notice of disposition is received, the date of receipt) on which the relevant disposition is known.

B. Whether a claimant was a legitimate claimant

In order to verify whether the case is legitimate, the date of receipt of the notice of tax payment shall be examined;

(1) The claimant has received this notice by means of a certificate of delivery by the Gangnam Postal Office; and

(2) The claimant shall be confirmed by a copy of the request for review presented by the person filing the request for review who received this case from December 7, 93 to 63 days.2.8

Therefore, even though the claimant is required to make a request for examination up to 94.2.5 days pursuant to the above legislation, it is not a legitimate request for a trial, and it is not a legitimate request for a trial, and it is not a legitimate request for a trial. Thus, it is decided as ordered under Articles 81 and 65(1)1 of the Framework Act on National Taxes.