National High Court Decision 2014Na0901 ( June 30, 2014)

a lawsuit for which a request for trial has been filed after the lapse of 90 days shall constitute an unlawful lawsuit.

The plaintiff's request for a trial to the Tax Tribunal after the lapse of 90 days from the date of receiving the decision of objection.

2014Gu 10051 Revocation of Disposition of Imposing capital gains tax

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00 Clerks

October 31, 2014

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Defendant’s disposition of imposition of capital gains tax of KRW 129,541,493 on August 5, 2013 against the Plaintiff was revoked.

According to Articles 68(2) and 61(2) of the Framework Act on National Taxes, a request for adjudication after filing an objection shall be filed within 90 days from the date on which a decision on an objection is notified, and Article 56(2) of the Administrative Litigation Act provides that "no administrative litigation against an illegal disposition prescribed in Article 55 shall be filed without filing a request for examination or adjudgment and a decision thereon under this Act, notwithstanding the main sentence of Article 18(1), Article 18(2) and (3) of the Administrative Litigation Act." Thus, a request for adjudication

According to the overall purport of evidence Nos. 6, 7, 3, and 4 and all the arguments and arguments, the defendant imposed capital gains tax (including additional tax; hereinafter the same shall apply) of KRW 223,34,220 on August 5, 2013 on the plaintiff, and on October 11, 2013, it can be recognized that he/she made a decision to partially accept the plaintiff's objection (the correction was made upon the disposition to impose capital gains tax of KRW 129,541,493; hereinafter the same shall apply). According to the purport of each of the statements and arguments Nos. 1-2, 3, and 2 and the whole purport of the arguments and arguments, the plaintiff was served with the defendant's decision on Oct. 16, 2013, and the Tax Tribunal filed a request for a trial on Jan. 20, 2014.

The plaintiff filed a request with the Tax Tribunal for a trial after the lapse of 90 days from the date on which the decision on objection was served. The plaintiff's request for a trial is unlawful. Since the lawsuit of this case was filed by unlawful appeal, it is unlawful pursuant to Article 56 (2) of the Framework Act on National Taxes. Thus, the plaintiff

Judge Lee Gyeong-hoon

Related Acts and subordinate statutes

◈국세기본법

Article 56 (Relation with Other Acts)

(2) Notwithstanding the main sentence of Article 18 (1), (2) and (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition prescribed in Article 55 shall not be filed without making a request for examination or adjudgment and making a decision thereon under this Act.

Article 61 (Period of Request)

(2) A request for examination after filing an objection shall be filed within 90 days after the decision on the objection is notified: Provided, That where decision is not notified within the period for decision-making referred to in the latter part of Article 66 (6), the request for examination may be filed after the period for decision-making expires even before the decision

Article 68 (Period of Request) (1) Any request for adjudgment shall be filed within 90 days from the date (when a notice of disposition is received, the date of its receipt) on which the relevant disposition is known.

(2) Article 61 (2) shall apply mutatis mutandis to the period for request in cases of an appeal after filing an objection.

[Specialized Amendment, January 1, 2010]. Finally