Whether the period of filing a lawsuit is excessive;

90 days have passed since a notice of decision on a request for adjudgment was given and thus constitutes a noncompliant action.

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

1. The instant lawsuit shall be dismissed.

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

The Defendant’s disposition of imposing global income tax of KRW 000,000 on the Plaintiff on June 3, 2005 shall be revoked.

1. Basic facts

A. From June 1, 2002 to June 30, 2003, the Plaintiff engaged in food business in the trade name of "00" from Gangnam-gu Seoul Metropolitan Government, Gangnam-gu. The Defendant denied the purchase amount of KRW 30,140,000 on the ground that the Plaintiff filed a comprehensive income tax return for the year 2002, on the ground that it is a processing cost for which ○○○○ Sales Co., Ltd. included KRW 30,140,000 as necessary expenses, and issued the instant disposition to the Plaintiff on June 3, 2005, on the ground that it is a processing cost for which the purchase amount was not included in necessary expenses.

B. The plaintiff filed an objection against the disposition of this case with the defendant on June 24, 2005, and the defendant dismissed the objection on July 20, 2005 and filed an appeal with the National Tax Tribunal on October 19, 2005. The National Tax Tribunal rendered a decision to dismiss the plaintiff's appeal on September 18, 2006 and filed a lawsuit seeking the cancellation of the disposition of this case with the court on December 28, 2006 when the decision was served on the plaintiff on September 28, 2006.

[Reasons for Recognition] Descriptions of Facts, Gap evidence, Eul evidence 1, Eul evidence 2-4

2. Whether the lawsuit of this case is lawful

According to the provisions of Article 56 (2) and (3) of the Framework Act on National Taxes, an administrative litigation may not be instituted without lawful request for examination or adjudgment, and the administrative litigation following the request for examination or adjudgment shall be filed within 90 days from the date of receipt of notification of decision on the request for examination or adjudgment. According to the above facts of recognition, the lawsuit in this case is unlawful because it is apparent that the plaintiff was filed on December 28, 2006 after the elapse of 90 days from September 28, 2006 when the date of receipt of the decision on the request for national tax adjudication was served.

3. Conclusion

Thus, the lawsuit of this case is unlawful and thus dismissed.