Seoul Administrative Court 201Guhap473, 2011 08.19

Seocho 2010west 1433 ( November 09, 2010)

The right to request correction provided for in the Framework Act on National Taxes shall be decided to be extinguished.

The notification of a claim for correction shall not be deemed a disposition subject to appeal because the plaintiff, who has no right to file an application after the expiration of the period for request, has responded to the application, although there is no reason to correct it, and the period for request has expired.

2011Nu3146 Revocation of Disposition of Revocation of Inheritance Tax Imposition

Republic of Korea

head of Sung Dong Tax Office

Seoul Administrative Court Decision 201Guhap4473 decided August 19, 2011

April 25, 2012

May 23, 2012

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on February 16, 2010 shall be revoked.

1. Details of disposition;

The reason why this Court is to be used for this part is the same as the part of paragraph (1) (from the second to the third seventh day) among the reasons for the judgment of the court of first instance. Pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. ex officio, the instant lawsuit is deemed lawful.

If a citizen’s refusal of an administrative agency’s refusal to perform an action following an application constitutes an administrative disposition subject to appeal litigation, the action following the application must be an exercise of public authority or an equivalent administrative action, and the refusal should cause a certain change in the applicant’s legal relationship, and the citizen should have the right to request the action in accordance with laws and regulations or sound reasoning.

Article 67(1) of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8139, Dec. 30, 2006; hereinafter “former Inheritance Tax and Gift Tax Act”) provides that the heir or testamentary donee liable to pay inheritance tax shall file a return on the inheritance tax base and tax amount within six months from the commencement date of the inheritance. Since the commencement date of the inheritance in this case is September 18, 2005, the statutory due date of return on the inheritance tax base is March 18, 2006. Article 45-2(1) of the former Framework Act on National Taxes (amended by Act No. 8139, Dec. 30, 2006; hereinafter “former Framework Act on National Taxes”) provides that the deadline for filing a request for correction within three years after the statutory due date of return expires, the Plaintiff already extinguished the right to file a request for correction as of March 18, 2009.

Article 45-2 of the former Framework Act on National Taxes explicitly provides for the taxpayer's right to request rectification and its period, method, procedure, etc., the Plaintiff does not have a right to claim rectification in addition to the rules and regulations (see Supreme Court Decision 2004Du12469, Feb. 25, 2005).

The instant notice regarding the instant claim for rectification is not a disposition subject to appeal litigation, since the Plaintiff, who did not have the right to file an application after the expiration of the period for filing an appeal, did not constitute a disposition subject to appeal litigation, even though there is no reason to rectify it, and the period for filing an application has expired. It is unlawful to revoke the instant lawsuit,

3. Conclusion

The judgment of the first instance shall be revoked. The lawsuit of this case shall be dismissed.