Cases of rejecting a lawsuit on the ground that the request for revocation of local tax imposition did not observe the examination period;

The request for review of the decision to dismiss the re-examination of the disposition imposing local tax shall be filed within 30 days from the expiration date of the above decision period, considering that the request for re-examination was rejected due to the expiration date of the above decision period, and the plaintiff filed a request for re-audit on October 8, 1983. Thus, if it is apparent that the 30-day decision period expires in November 7, 1983, and the plaintiff did not receive the notification of the decision within this period, it is apparent that the period for the request for review is 12.7 days in addition to the date following the expiration date of the above decision period, even though it is apparent that the period for the request for review is 12.7 days in addition to the date following the expiration date of the above decision period, and it is inappropriate for the plaintiff

Article 58(1), (2), (3), (6), (9), (11), and (13) of the Local Tax Act

Plaintiff

Head of Si/Gun

The plaintiff's lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

The decision that the disposition of imposition of 52,152 won and 10,430 won and 10,430 won and 10,000 won of the defense tax against the Plaintiff on September 12, 1983 against the 11-11, 1034-11, 724.8 square meters, 1048-1, 48-1, 1048-2, 1048-3 square meters of the same Ri shall be revoked.

First, we examine ex officio the legitimacy of the instant lawsuit.

The defendant, on September 10, 1983, imposed property tax amounting to 10,430 won on the land stated in the claim of the plaintiff on September 10, 1983, and the plaintiff received the above tax payment notice on September 12, 1983 and filed the request for reexamination on November 26, 198, within 30,000, within 10,000,000 won after the end of the above tax payment period. The plaintiff, within 13,000, cannot be seen as being subject to re-inspection within 13,000,000 won after the end of the above tax payment period. The plaintiff's request for reexamination on September 26, 1983, which was later notified by the defendant (the date of November 22, 1983) and then rejected the request within 19,000,000 won after the end of the above tax payment period. The plaintiff, within 3,000,0000 won.

Thus, the lawsuit of this case shall not be dismissed as it does not comply with the period of request for review prior to the filing of the lawsuit, and thus, it shall not be dismissed as it does not require any judgment on the merits. It is so decided as per Disposition by the plaintiff who has lost the lawsuit.

Judges Kim Jae-chul (Presiding Judge) Kim Jong-chul and J. Park Byung-ho