The early 201Gu 3637

90 days after receipt of the decision of adjudication, and such decision shall be dismissed.

Administrative litigation shall be filed within 90 days from the date on which the decision on the request for examination or adjudgment was notified. However, since the plaintiff filed a lawsuit 90 days after the date on which the decision on tax judgment was served, the period of filing the lawsuit shall be inappropriate.

2012Guhap760 global income and revocation of disposition

XX Kim

Head of the Tax Office

October 31, 2012

November 21, 2012

1. The instant lawsuit shall be dismissed.

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

The imposition of global income tax of 000 won for the year 2005 against the Plaintiff on May 13, 201 shall be revoked.

1. Details of the disposition;

A. On January 2006, the Plaintiff submitted to the Defendant a donation receipt stating that she donated 000 won to the Sincheon-si 1-11 level XX 5 level of east 1-201, the Plaintiff received a donation income deduction regarding earned income tax for 2005 years from the Defendant.

B. From January 21, 201 to May 31, 2011, the head of both tax office has conducted a tax investigation with respect to the Council of the Culture and Arts, and upon which the Council of the Culture and Arts notified the Defendant of the taxation data that donations made to the above church were not subject to income deduction on the ground that they were not registered with the competent authority and do not constitute a designated donation organization. Accordingly, on May 13, 2011, the Defendant imposed and notified the Plaintiff of the global income tax amount of 00 won for the year 2005, and on July 7, 2011, issued a decision to additionally deduct the basic deduction and the deduction for the elderly from the above tax amount to reduce the amount of 519,674 won (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed a request for a trial with the Tax Tribunal on October 17, 201, following the procedure for filing an objection on June 23, 2011, but was dismissed on November 24, 201, and was served on November 29, 201.

[Reasons for Recognition] Facts without dispute, entry of Eul's evidence 1 to 4-2, the purport of the whole pleadings

2. The plaintiff's assertion is as follows.

① The instant disposition was imposed five (5) years after the lapse of the exclusion period for the imposition of national taxes, and ② the Culture and Arts Association was established for the purpose of religious dissemination and other enlightenment and registered with the competent authorities. ③ The Defendant, inasmuch as the instant disposition was rendered by treating XX Culture and Arts Association as a religious organization and deducting donations for believers, is against the good faith principle. ④ Since there exist justifiable grounds for not imposing additional tax on the Plaintiff, the instant disposition was unlawful.

3. Determination on this safety defense

According to Articles 55(1) and 56(2) and (3) of the Framework Act on National Taxes, where an administrative lawsuit is filed against a disposition under the Framework Act on National Taxes or other tax-related Acts, the administrative litigation shall be filed within 90 days from the date the decision on a request for evaluation or adjudgment is notified, and the lawsuit in this case is filed on November 29, 201. As seen earlier, the lawsuit in this case is filed on March 6, 2012 after the lapse of 90 days from the said filing period, and thus, the lawsuit in this case shall be deemed unlawful on account of its lapse of the filing period. The Defendant’s assertion has merit.

4. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.