(a) Whether a request for examination under Article 44 (1) of the Enforcement Rule of the Local Tax Act is an administrative appeal procedure falling under the “where there are special provisions in other Acts” in Article 3 of the Administrative Appeals Act;

B. Whether the ruling authority in the administrative appeal extends the filing period unless the notice of the filing period is given

(a) A request for examination under Article 44 (1) of the Enforcement Rule of the Local Tax Act that provides for a procedure for objection against a decision on land grade change is an administrative appeal procedure under Article 3 of the Administrative Appeals Act that provides for a procedure for appeal. Thus, a request for examination under the Enforcement Rule of the Local Tax Act as a procedure for a prior examination to institute an administrative litigation against a decision on land grade such as the determination or change of land grade of a disposition agency, and a request for administrative litigation shall be filed within 60 days from the date on which the decision on the request for examination

B. A lawsuit concerning a case brought through an adjudication on an administrative appeal shall be brought within 60 days from the date of receipt of the original copy of the written adjudication, and even if the ruling authority did not notify the period of filing the lawsuit while giving notice of dismissal of the examination request, the period of filing the lawsuit shall not be extended

(a)Article 20(1) of the Administrative Litigation Act, Article 44(1) of the Enforcement Rule of the Local Tax Act, Article 3 of the Administrative Appeals Act;

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jong-soo and 1 other, Counsel for plaintiff-appellant)

Tae Young Leisure Co., Ltd.

Attorney Yoon-gun et al., Counsel for the defendant-appellant

Seoul High Court Decision 93Gu27804 delivered on July 20, 1994

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

A request for examination under Article 44 (1) of the Enforcement Rule of the Local Tax Act shall be an administrative appeal procedure that falls under the "where there is a special provision in other Acts" under Article 3 of the Administrative Appeals Act. Thus, in order to institute an administrative litigation against the decision of land grade such as the designation or change of the land grade of the agency, a request for examination under the above Rules shall be filed as a procedure for the previous trial, and an administrative litigation shall be filed within 60 days from the date of receipt of the notification of the decision on the above request for examination pursuant to Article 20 (1) of the Administrative Litigation Act (see Supreme Court Decision 92Nu7818 delivered on March 23, 1993; Supreme Court Decision 93Nu2356

According to the reasoning of the judgment below, the court below, based on macroficial evidence, deemed that the defendant filed a lawsuit against the defendant on May 15, 1993 pursuant to Article 80-2 (2) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14041 of Dec. 31, 1993), the land of this case on 876m2 in Gyeonggi-gun, and 95m2, "where the land whose grade was determined, its land category, dignity, or circumstances significantly differ," the disposition of this case is revised to 148m3 as of June 1 of the same year, and at that time, the court below notified the plaintiff that he can file a request for examination with the reason for objection within 15 days, and it is not erroneous in the misapprehension of legal principles as to the above disposition of the Local Tax Act, since the defendant dismissed the above request for examination on June 14 of the same year, and the plaintiff notified the plaintiff of the above decision by the Board of Audit and Inspection on the ground of Audit and Inspection on the same reasoning.

In addition, a lawsuit against a case filed through an adjudication on an administrative appeal shall be filed within 60 days from the date of receipt of the original copy of the written adjudication, and even if the defendant did not notify the period of filing a lawsuit while giving notice of dismissal of the above examination dismissal, the period of filing a lawsuit shall not be extended.

Therefore, there is no reason to criticize the judgment below in a different view.

Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Jong-sik (Presiding Justice)