Administrative litigation shall be filed within 90 days from the date the decision on a request for adjudgment is notified.

The Plaintiff was notified of the instant ruling on January 2, 2018. However, the Plaintiff filed the instant lawsuit on April 5, 2018, which was obviously apparent that 90 days passed thereafter, and thus, the instant lawsuit was filed after the lapse of the period for filing the lawsuit. As such, the instant lawsuit was illegitimate.

Article 56 of the Framework Act on National Taxes concerning other Acts

2018Guhap1334 Revocation of Disposition of Imposing capital gains tax

tin ○

○○ Head of tax office

November 15, 2018

November 29, 2018

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of KRW **** (including additional tax) shall be revoked as transfer income tax for the year 2015, which reverts to the Plaintiff on March 2, 2017.

1. Details of the disposition;

A. On September 12, 2002, the Plaintiff acquired the instant land as the cause of sale as of August 20, 202, ** 86,2,152 square meters before 86,000,000 square meters (the said land was divided into 832 square meters before November 11, 201, 86-1, previous 663 square meters, previous 86-2, previous 657 square meters; hereinafter referred to as “instant land”) on the ground of sale as of February 24, 2015, but transferred the instant land to the Defendant on the ground of sale as of December 23, 2014, and reported the capital gains tax accordingly by applying the reduction or exemption of capital gains tax to self-employed farmland.

B. On November 2016, the Defendant: (a) deemed that the Plaintiff did not actually cultivate the instant land as a result of an investigation into capital gains tax on the Plaintiff; and (b) on March 2, 2017, rendered a disposition imposing ****** (including additional tax) on the Plaintiff as capital gains tax for the year 2015 (hereinafter “instant disposition”).

C. On July 11, 2017, the Plaintiff filed an appeal with the Tax Tribunal. On December 28, 2017, the Tax Tribunal rendered a decision to dismiss the appeal (hereinafter “instant decision”).

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2, Eul evidence 5, the purport of the whole pleadings

2. Determination on this safety defense

Since the defendant's lawsuit of this case is filed with the lapse of the filing period, administrative litigation under the main sentence of Article 56 (3) of the Framework Act on National Taxes shall be filed within 90 days from the date the decision on a request for adjudication is notified. According to Article 8 (1) of the Framework Act on National Taxes, documents prescribed by the Framework Act on National Taxes shall be served with the address, etc. of the person in whose name the document is designated (referring to the person designated as the recipient of the document). According to Article 10 of the Framework Act on National Taxes, documents under Article 8 of the above Act shall be served by means of delivery, mail, or electronic delivery. In such cases, if a person to receive the document is not present at the place to be served, the document may

According to the statement in Eul evidence No. 1, around 12:42 on January 2, 2018, it can be recognized that the decision of this case was served on the plaintiff's spouse at the plaintiff's domicile, living together, **. The plaintiff was notified of the decision of this case on January 2, 2018. Since the plaintiff filed the lawsuit of this case on April 5, 2018, it is unlawful since the lawsuit of this case was filed after the lapse of the period for filing the lawsuit of this case.

3. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.