The period of request for a trial is too excessive because it has failed to observe the period of filing a lawsuit.

The plaintiff's lawsuit of this case is inappropriate as it is not in compliance with the deadline for filing the lawsuit due to the lapse of the deadline for filing the lawsuit.

Article 55 of the Framework Act on National Taxes

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

Each disposition of imposition of gift tax of KRW 307,139,220 and KRW 1,782,50 against the Plaintiff on June 1, 2006 shall be revoked.

1. Details of the imposition disposition;

A. On June 1, 2006, the Defendant: (a) donated KRW 12,732,160 to the Plaintiff on February 12, 2001 by the Plaintiff from the Jeju○○○○○○; and (b) on December 31, 2001, on the ground that the amount equivalent to KRW 923,619,840 of the shares of the ○○○○○○○○○○ Company was acquired under title trust for the purpose of tax avoidance, the Defendant deemed the gift as a gift; and (c) imposed KRW 1,782,50 of each gift tax and KRW 307,139,220 of each gift tax (hereinafter “instant disposition”).

B. The plaintiff was dissatisfied with the disposition of this case and filed an appeal with the National Tax Tribunal on September 26, 2006, but was dismissed on December 20, 2006.

[Reasons for Recognition] Facts without dispute, Gap 1 and 2 evidence, Gap 3-1 and 2 evidence, the purport of the whole pleadings

2. Determination on this safety defense

A. The parties' assertion

In regard to the Plaintiff’s assertion that the instant disposition was unlawful because the Plaintiff’s name was stolen, not the title trust, but the purpose of tax avoidance was not the purpose of tax avoidance, the Defendant asserted that the instant disposition was unlawful since the instant lawsuit was filed after the lapse of the period for filing the lawsuit

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

According to the provisions of Article 18(1) of the Administrative Litigation Act and Article 56(2) and (3), and Article 86 of the Framework Act on National Taxes, in order to seek the revocation of a disposition of national tax, it shall be subject to a prior trial procedure.

A request for adjudication or a request for examination shall be filed first, and a request for adjudication, etc. shall be filed within 90 days from the date the disposition is notified, and where the relevant request for adjudication, etc. is dismissed, an administrative litigation shall be instituted within 90

In full view of the statements in Eul evidence 1-1.2 and the fact-finding about the head of this court's ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, the Plaintiff's wife on June 27, 2006, the fact that the Plaintiff received a tax payment notice regarding the disposition of this case from "○○○○○○○○○○○○○○○○, the Plaintiff's domicile on June 27, 2006, and the Plaintiff filed an appeal with the National Tax Tribunal on September 26, 2006, respectively.

Therefore, the Plaintiff’s lawsuit in this case is unlawful as it does not comply with the compliance period as the time limit for filing the lawsuit is expired as the time limit for filing the lawsuit expires. The Defendant’s main defense

3. Conclusion

Therefore, it is so decided as per Disposition by deciding to dismiss the lawsuit of this case.

Related statutes

Article 8 Service of Documents

(1) Documents as prescribed by this Act or other tax-related Acts shall be served on the domicile, residence, place of business or office [referring to electronic mail address (referring to any place accessible by means of an identification mark of the holder of a title deed, if stored in national tax information and communications networks) in the case of service by means of information and communications networks (hereinafter referred to as "electronic service"); hereinafter referred to as "domicile or place of business"] of the holder of the title deed (referring to the person designated as the recipient of the documents

Article 10 Service Method of Documents

(1) Documents provided for in Article 8 shall be served by means of delivery, mail or electronic delivery.

(2) When intending to serve documents related to notification, demand, disposition on default, or order issued by the Government under tax-related Acts by mail, such documents shall be served by registered mail: Provided, That a tax payment notice for interim prepayment provided for in Article 65 (1) of the Income Tax Act and a tax payment notice for collection to be collected pursuant to Article 18 (2) of the Value-Added Tax Act, which falls short of the amount prescribed by Presidential Decree, may

(3) Service of documents by delivery shall be made by delivering the documents to the persons to be served with the documents at the place where such documents are to be served: Provided, That if the persons to be served with the documents refuse, they may be delivered at other places.

(4) In case of paragraphs (2) and (3), if a person to receive a document is not present at the place where the document is to be served, it may be served to his employee and other workers or a person living together with the mental capability to make reasonable judgement; and if the person to receive the document, his employee and other workers or a person living together with the mental capability to make reasonable judgement refuses the receipt of document without justifiable grounds, the document may be left at the place where the document is to be served.

Article 12 Effectiveness of Service

(1) Any document served under Article 8 shall take effect when it reaches the person to receive the document: Provided, That in the case of electronic service, such document shall be deemed to reach the person to receive the document when it is entered into the electronic mail address designated by the person to receive the document (in the case of service by means of national tax information and communications networks,

Article 55. Objection

(1) Any person whose rights or interests are infringed by receiving an unlawful or unreasonable disposition, or by failing to receive a necessary disposition, as a disposition under this Act or other tax-related Acts, may request the cancellation or modification of the disposition, or a necessary disposition, by making a request for examination or adjudgment under

(6) The request for evaluation under paragraph (5) 3 shall be filed within 90 days from the date (the date on which a disposition notice is received) on which an applicant becomes aware of the relevant disposition.

(7) Notwithstanding the provisions of Articles 18 (2) and (3) and 20 of the Administrative Litigation Act, any administrative litigation against a disposition that has undergone a request for examination referred to in paragraph (5) 3 shall be filed by making the disposition agency a party within 90 days from the date the decision on the request

(8) The period prescribed in paragraphs (6) and (7) shall not be changed.

(9) No request for examination and adjudgment on the same disposition may be filed in duplicate.

Article 56. Relation to other Acts

① 제55조에 규정하는 처분에 대하여는 「행정심판법」의 규정을 적용하지 아니한다. 다만, 동법 제11조·제12조·제16조·제20조 및 제26조의 규정은 심사청구 또는 심판청구에 대하여 이를 준용하되, 이 경우 "위원회"는 "국세심사위원회", "국세심판관회의" 또는 "국세심판관합동회의"로 본다.

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

(3) Notwithstanding the provisions of Article 20 of the Administrative Litigation Act, the administrative litigation under paragraph (2) shall be instituted within ninety days after decision on the request for examination or adjudgment is notified: Provided, That where decision is not notified within the period of decision prescribed in Article 65 (2) or the proviso of Article 81, the administrative litigation may be initiated from the date the prescribed period of decision expires even before the decision is notified.

(4) The provisions of paragraph (2) shall apply mutatis mutandis to cases where a request for examination under Article 55 (5) 3 has been made through a request for examination or adjudgment.

(5) The period under paragraph (3) shall be invariable.

Article 68 (Period of Request ① 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 request period in cases of a request for judgment after filing an objection.

Administrative Litigation Act

Article 18 (Relation with Administrative Appeals)

(1) A revocation lawsuit may be brought without going through an administrative appeal against the disposition in question under Acts and subordinate statutes: Provided, That this shall not apply to the case where other Acts and subordinate statutes prescribe that a revocation lawsuit may not be brought unless it is subject to an administrative appeal against the disposition in question.

Article 20 (Period for Filing Lawsuit)

(1) A revocation lawsuit shall be instituted within 90 days from the day on which a disposition, etc. is known: Provided, That in case where the provisions of the proviso of Article 18 (1) are prescribed, a request for an administrative appeal may be made, or where the administrative agency has mistakenly notified that a request for an administrative appeal may be made, the period shall be reckoned from

(3) The peremptory period as referred to in paragraph (1) shall be changed.