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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2009Guhap52349 ( October 15, 2010)
Case Number of the previous trial
early 2009west0193 (Law No. 9, 19 May 2009)
Title
The period of filing a lawsuit is illegal because it is illegal and void.
Summary
A lawsuit for revocation may be instituted after undergoing a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, and such revocation lawsuit shall be instituted within 90 days from the date on which a decision on such request for examination or adjudgment is notified, and since the fact that the lawsuit is instituted after the lapse of 90 days is obvious
Cases
2010Nu13038 Revocation of Disposition of Imposition of Gift Tax
Plaintiff and appellant
정〇〇
Defendant, Appellant
〇〇세무서장
Supreme Court Decision 2009Guhap52349 Decided April 15, 2010
Conclusion of Pleadings
November 11, 2010
Imposition of Judgment
November 25, 2010
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked, and the defendant revoked the disposition imposing gift tax against the plaintiff on November 10, 2008.
Reasons
1. Quotation of judgments of the first instance;
The court's explanation on this case is consistent with the first instance court's decision, except with the following modifications: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, since the court's explanation on this case is consistent with the first instance court's decision.
2.Terpared parts
If evidence Nos. 1 and 11 and 12 show the overall purport of the pleadings, the defendant's prior defense on the merits is justified, since the plaintiff's lawsuit in this case was filed on December 4, 2009, since it is apparent in the record that the plaintiff had been filed on May 22, 2009 at the same time as the original of the decision made by the Tax Tribunal, at the place where the plaintiff's employee and B, who are the plaintiff's agent, will receive the original of the decision made by the Tax Tribunal on May 22, 2009.
3. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.