early 2009west0193 (Law No. 9, 19 May 2009)

The period of filing a lawsuit is illegal because it is illegal and void.

A lawsuit for revocation may be instituted after undergoing a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, and such revocation lawsuit shall be instituted within 90 days from the date on which a decision on such request for examination or adjudgment is notified, and since the fact that the lawsuit is instituted after the lapse of 90 days is obvious

209Guhap52349 Revocation of Disposition of Imposing gift tax

Ma-○

○ Head of tax office

Mar. 25, 2010

April 15, 2010

1. The instant lawsuit shall be dismissed.

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

The Defendant’s disposition of imposing gift tax against the Plaintiff on November 10, 2008 shall be revoked.

1. Details of the disposition;

A. On August 14, 2007, the Plaintiff donated ○○○, ○○-dong 369-17 land and its ground (hereinafter “instant real estate”) with the gift tax calculated on the premise that the taxable value of the gift tax is KRW 848,515,400 [the amount calculated by subtracting the value of the instant real estate from the debt of KRW 1,191,00,000 (hereinafter “instant obligation”)] after setting the value of the instant real estate as KRW 2,039,515,400 [the amount calculated by deducting the value of the instant real estate from the debt of KRW 1,191,00,000] and paid voluntarily on November 14, 2007.

B. On November 10, 2008, the Defendant issued the instant disposition to correct and notify the Plaintiff of KRW 684,156,970 (including additional tax) of the gift tax reverted to the year 2007, by adding the amount of undervalue 46,501,80 to the value of donated property, and denying the deduction of the instant debt.

C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 18, 2009, and the Tax Tribunal dismissed the Plaintiff’s appeal on May 19, 2009.

[Grounds for Recognition: Facts without dispute, entries in Gap 3, 4, and 21 Evidence, the purport of the whole pleadings]

2. Judgment on the Defendant’s defense prior to the merits

According to Articles 55, 56(3), 56(2), and 55(1) of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010; hereinafter “Framework Act on National Taxes”), where the Defendant intends to dispute a disposition imposing gift tax, he/she may file a revocation lawsuit after undergoing a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, and the revocation lawsuit shall be filed within 90 days after being notified of the decision on the request for examination or adjudgment.

According to the statement Eul evidence No. 1, it can be recognized that the service of this case takes effect upon receipt of the original copy of the decision of dismissal made by the Tax Tribunal on May 22, 2009 at the place where the plaintiff's request for judgment is to be served, which is the employee of this BB, who is an agent for the plaintiff's request for judgment. The plaintiff is obvious in the record that the lawsuit of this case was filed on December 4, 2009 after the lapse of 90 days from the plaintiff. Thus, the defendant's defense that the lawsuit of this case is unlawful because the

3. Conclusion

The instant lawsuit is unlawful and thus dismissed.