The administrative litigation seeking the cancellation of national tax assessment shall be filed within 90 days from the date the decision on the request for review or adjudgment is notified.

Administrative litigation seeking revocation of a disposition imposing national taxes shall be filed within 90 days from the date on which the decision on a request for examination or adjudgment is notified. As such, it is apparent that the period from the date on which the decision is notified to the date on which the lawsuit is filed is later than 90 days retroactively, the lawsuit

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

2014Gudan2247 Revocation of Disposition of Imposing capital gains tax

Park AA

Head of the Pakistan Tax Office

May 18, 2015

June 22, 2015

1. The instant lawsuit shall be dismissed.

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

Cheong-gu Office

The Defendant’s disposition of imposition of KRW 37,371,610 on September 6, 2012 against the Plaintiff was revoked.

1. Details of the disposition;

A. On August 31, 1993, the Plaintiff acquired and possessed 1/3 of 00 00 Do-dong 682-4 3,252 m2, and transferred the same to others on May 31, 201, on the ground of sale by voluntary auction, and did not file a return on the transfer income tax.

B. Since September 6, 2012, the Defendant issued a correction and notification of KRW 37,371,610 of the transfer income tax for the year 201 to the Plaintiff (hereinafter “instant disposition”).

C. On December 13, 2012, the Plaintiff filed an objection against the Defendant on December 13, 2012, but was dismissed. On May 26, 2013, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but was dismissed. Meanwhile, the Plaintiff received the written request for examination on July 23, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 1, Eul evidence 1, all the arguments

2. Whether the lawsuit is lawful;

The administrative litigation seeking the revocation of national tax assessment shall be filed within 90 days from the date of receipt of the notice of decision on the request for examination or adjudgment (Article 56(3) of the Framework Act on National Taxes). Even if based on the Plaintiff’s assertion itself, the Plaintiff received the decision to dismiss the request for national tax assessment on July 23, 2013 (Article 56(3) of the Framework Act on National Taxes). As such, the instant lawsuit was filed on December 15, 2014, which is apparent reversely apparent after the lapse of 90 days (Article 510 days), and the instant lawsuit was filed after the lapse of the period for filing the lawsuit, and the Defendant’

3. Conclusion

It is decided as per Disposition by the assent of all participating Justices to dismiss the instant lawsuit.