Where a notice of decision on a request for adjudgment becomes dismissed and the date on which the period of administrative litigation commences.

According to the provisions of Articles 81, 65(2), and 65(5) of the Framework Act on National Taxes, if a decision on a request for a trial is not notified within 90 days from the date the request for a trial is made, the request for a trial shall be considered to have been dismissed. Thus, once the decision on the request for a trial is deemed to have been dismissed after the lapse of the above decision period for a trial, the decision on the request for a trial shall be notified after that decision, and even if the decision is made within the decision period

Articles 81, 65(2), and 65(5) of the Framework Act on National Taxes

Supreme Court Decision 83Nu601 Decided December 27, 1983 83Nu640 Decided April 10, 1984

[Defendant-Appellant] Park Jong-ju, Counsel for defendant-appellant

Head of Cheongju Tax Office

Seoul High Court Decision 84Gu719 delivered on March 14, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

According to the provisions of Articles 81, 65(2), and 65(5) of the Framework Act on National Taxes, if a decision on a request for a trial is not notified within 90 days from the date of the request for a trial, the request for a trial shall be considered to have been dismissed. Thus, once the decision on the request for a trial is deemed to have been dismissed after the lapse of the above decision period, the decision on the request for a trial is notified, and even if the decision is made within the decision period, the period of the administrative litigation shall be deemed to have been dismissed (see, e.g., Supreme Court Decisions 83Nu601, Dec. 27, 1983; 83Nu640, Apr. 10, 1984).

Therefore, the decision of the court below that dismissed the plaintiff's lawsuit after the lapse of the period for filing the lawsuit is just, and the decision of the court below stated that the litigation can be instituted within 60 days from the date of receipt of the decision in the decision notified after the expiration of the period for filing the lawsuit, such as the theory of the lawsuit, and the period for filing the lawsuit cannot be counted from

Therefore, the appeal is dismissed, and the 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 Jeon Soo-hee (Presiding Justice)

Since the appointment of a judge of the Supreme Court is during overseas business trip, it is impossible to sign and seal it.