District Court-2014-Gu Group-2247 (No. 22, 2015)

The administrative litigation seeking the cancellation of national tax assessment shall be filed within 90 days from the date the decision on the request for review or adjudgment is notified.

Administrative litigation seeking revocation of a disposition imposing national taxes shall be filed within 90 days from the date on which the decision on a request for examination or adjudgment is notified. As such, it is apparent that the period from the date on which the decision is notified to the date on which the lawsuit is filed is later than 90 days retroactively, the lawsuit

Article 56 of the Framework Act on National Taxes concerning other Acts

Seoul High Court 2017Nu33529

Park 00

000 director of the tax office

May 25, 2017

June 15, 2017

1. The plaintiff's appeal shall be dismissed.

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

The Defendant’s disposition of imposition of KRW 37,371,610 on September 6, 2012 against the Plaintiff was revoked.

1. Whether the subsequent appeal of this case is lawful

A. Article 173(1) of the Civil Procedure Act, which applies mutatis mutandis to an administrative litigation pursuant to Article 8(2) of the Administrative Litigation Act, provides that a party cannot be held liable for the procedural acts despite the party’s due care to do so. In a case where documents of lawsuit cannot be served by means of ordinary means during the process of litigation and served by public notice, the party is obligated to investigate the progress of the lawsuit by public notice from the first delivery of a copy of the complaint to the case where the lawsuit was served by public notice. Thus, if the party fails to investigate the progress of the lawsuit and fails to abide by the peremptory period, it cannot be said that the party is due to any cause not attributable to the party (see, e.g., Supreme Court Decision 2012Da44730, Oct. 11, 2012).

D. Therefore, the appeal of this case constitutes a case where the requirements for the subsequent completion of procedural acts were not satisfied and the defects cannot be corrected (Article 56(3) main text of the Framework Act on National Taxes, even if the subsequent appeal of this case is lawful, an administrative litigation seeking the revocation of a national tax disposition should be filed within 90 days from the date on which the decision on a request for examination or a request for adjudgment was notified (Article 56(3) main text of the Framework Act on National Taxes). Even if the plaintiff's assertion itself is based on the plaintiff's own assertion, the plaintiff received the decision to dismiss the request for national tax assessment on July 23, 2013. Since the lawsuit of this case was filed on December 15, 2014, it was filed after the elapse of the 90-day period for filing the lawsuit of this case, and thus, is unlawful. Ultimately, the first instance judgment dismissing the lawsuit of this case is justifiable,

The plaintiff's subsequent appeal of this case is unlawful and dismissed.