An institution that may request the Seoul Special Metropolitan City Mayor to examine the request for reexamination.

According to Articles 1(2) and 58 of the Local Tax Act, the provisions of the Do shall apply mutatis mutandis to Seoul Special Metropolitan City, so the Seoul Special Metropolitan City Mayor's decision on the imposition of local taxes shall be requested to the Minister of Home Affairs for review.

Attorney Yong-jin, et al., Counsel for the defendant-appellant

Attorney Yong-young et al., Counsel for the defendant-appellant

Seoul High Court Decision 73Gu210 delivered on October 17, 1973

The judgment below is reversed and the case is remanded to Seoul High Court.

Before considering the grounds of appeal by the defendant representative, the records are examined as follows. In other words, the plaintiff was discharged from the Seoul Special Metropolitan City Mayor via the Prime Minister on February 1, 1973 as the Seoul Special Metropolitan City Mayor rejected the plaintiff's request for re-audit in January 19, 1973, and the plaintiff received the notice of postponement of deliberation from the Prime Minister on February 24, 1973. Since the Prime Minister made a decision of dismissal on April 3, 1973 and delivered it to the plaintiff on April 5, 1973, the plaintiff filed this administrative litigation on May 4, 1973. However, according to the provisions of Article 1 (2) and Article 58 of the Local Tax Act and Article 1 (2) of the same Act and Article 58 of the same Act apply mutatis mutandis to the Seoul Special Metropolitan City Mayor, the Governor requested the Minister of Home Affairs to examine the decision made on the request.

Nevertheless, as seen earlier, the Plaintiff’s petition is made to the Prime Minister without having filed a petition for review with the Minister of Home Affairs. Thus, the administrative litigation of the instant case is unlawful in its entirety. (See Supreme Court Decision 69Nu156 delivered on May 26, 1970, Supreme Court Decision 70Nu136 delivered on December 29, 1970, Supreme Court Decision 69Nu150 delivered on July 29, 197, and Supreme Court Decision 69Nu150 delivered on July 29, 197), and without deciding whether to file an appeal, the judgment of the lower court shall be reversed and the case shall

This decision is consistent with the opinions of the involved judges.

Justices Han-jin (Presiding Justice)