Early High Court Decision 201J 3655 ( November 24, 2011)

90 days after the date of service of the written decision of the trial, and the rejection decision shall be dismissed.

In order to institute an administrative litigation against a national tax disposition, it shall be filed within 90 days after the decision on the request for examination or adjudgment is notified. However, the lawsuit in this case is filed 90 days after the decision on the request for examination is served.

2012Guhap1192 Global Income and Revocation of Disposition

Park XX

The director of the Southern Incheon District Office

July 20, 2012

August 17, 2012

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 for the year 2005 against the Plaintiff on May 15, 201 is revoked.

1. Details of the disposition;

A. The Plaintiff is a new member of the Incheon church under the Incheon church under the General Assembly at the fifth floor of Dongcheon-si 1-11, whose headquarters is in XX building, and received a contribution income deduction for 000 won donated to the church under the XX church under the year-end tax settlement for wage and salary income tax for 2005 for 00 won donated to the church under the pretext of donation.

B. On May 15, 201, the Defendant denied the donation subject to income deduction on the ground that the XX church does not meet the requirements of “organization established for the purpose of dissemination of religion and other enlightenment” under Article 36(1)1(e) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 21302 of Feb. 4, 2009), and issued a disposition imposing global income tax of 000 won on the Plaintiff for the year 2005 under the pretext of correction of contribution errors (hereinafter “instant disposition”).

C. On June 23, 201, the Plaintiff dissatisfied with the instant disposition and filed an objection with the Defendant on June 23, 201, but received a decision to dismiss the objection from the Defendant, and on October 19, 201, the Plaintiff requested the Tax Tribunal for a trial on October 19, 201, but received a written decision on November 29, 201 from the Tax Tribunal upon receipt of a decision to dismiss the request for a trial on November 24, 201.

D. On March 5, 2012, the Plaintiff filed the instant lawsuit seeking revocation of the instant disposition with the instant court.

[Ground of recognition] Facts without dispute, Gap 1, 3 evidence, Eul 1 and 4 evidence, the purport of the whole pleadings

2. Determination on this safety defense

① After the lapse of the five-year exclusion period for national tax assessment, the Plaintiff’s instant disposition was made by the Defendant, and ② the church was established for the purpose of religious dissemination and other edification and constitutes an organization established with the competent authority and registered with the competent authority. ③ The Defendant previously treated the XX church as a religious organization and rejected it against the principle of good faith and the good faith, and ④ at least there are justifiable grounds for the Defendant not imposing additional tax on the Plaintiff, and accordingly, the Defendant asserts that the instant disposition was unlawful.

Pursuant to Articles 55 and 56 of the Framework Act on National Taxes, in order to institute an administrative litigation against any national tax disposition, a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon shall be made, and the administrative litigation shall be filed within 90 days from the date on which a decision on the request for examination or adjudgment is notified. The fact that the Plaintiff received a written decision on the dismissal of the request for adjudgment on November 29, 201 and the lawsuit in this case was filed on March 5, 2012 for which 90 days elapsed from the date on which 90 days passed thereafter is seen earlier. Thus, the lawsuit in this case is unlawful as it

3. Conclusion

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