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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-33529 ( June 15, 2017)
Title
(C) Any administrative litigation seeking a revocation of national tax assessment shall be filed within 90 days from the date on which the decision on the request for review or adjudgment is notified.
Summary
(1) The administrative litigation seeking the revocation of the disposition imposing national taxes is filed within 90 days from the date when the decision on the request for examination or request for adjudgment is notified. Thus, since it is apparent that the period from the date when the decision is notified to the date when the lawsuit is filed to the date when the lawsuit is filed is later than 90
Related statutes
Article 56 of the Framework Act on National Taxes concerning other Acts
Cases
Supreme Court Decision 2017Du51822 Decided capital gains tax
Plaintiff-Appellant
Park AA
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu33529 Decided June 15, 2017
Imposition of Judgment
October 31, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
Since the assertion on the procedure of a trial is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning Procedure for Trial, etc.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.
shall be decided as above in writing.