Adjudication 2013 0070

Pursuant to Articles 55 and 56 of the Framework Act on National Taxes, administrative litigation shall be filed within 90 days from the date the decision on the request for examination or adjudgment is notified.

According to Articles 55 and 56 of the Framework Act on National Taxes, a person whose rights or interests are infringed upon by an illegal disposition under the Framework Act on National Taxes or other tax-related Acts shall file an administrative litigation through a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, but shall file an administrative litigation within 90

Articles 55 and 56 of the Framework Act on National Taxes

2013Guhap16574 global income and revocation of such disposition

O KimO

Head of Namyang District Tax Office

May 27, 2014

July 01, 2014

1. The instant lawsuit shall be dismissed.

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

The defendant's imposition of the global income tax imposed on the plaintiff on September 5, 2012 by OOO, OOO for the year 2008, OO for the year 2009, and OO for the year 209 is revoked ("OOO for the year 2007 stated in the purport of the claim", "OOO for the year 2007", "OOO for the year 2008", "OOO for the year 2008", and "OOO for the year 209" for each clerical error in "OOO for the year 209").

1. Details of the disposition;

A. From January 1, 1999 to February 24, 2012, the Plaintiff operated the computer wholesale business under the trade name called “OO 136-55”.

B. The director of the OO chief of the tax office has conducted a tax investigation on the OOO and the OOOO, and each value added in the second period of 2007, 1, 2008, and 209, 2009, respectively.

(1) Each tax invoice of the value of supply, OOO, OOO, and OOOOO

After confirming the receipt of the tax data and notifying the head of the OO tax office of the taxation data, the head of the OO tax office denies the input tax deduction on each of the above tax invoices and excluded the input tax from deductible expenses, thereby

After giving notice to the defendant, taxation data was notified to the defendant.

C. Accordingly, on September 5, 2012, the Defendant: (a) OOOO of global income tax for the year 2007; and (b) ear in 2008 to the Plaintiff.

In 209, the global income tax imposed OOO or OOO or 209 respectively (hereinafter referred to as the "instant disposition").

D. The Plaintiff, who was dissatisfied with the instant disposition, brought an appeal with the Tax Tribunal on December 6, 2012.

B. June 19, 2013 was dismissed.

Facts that there is no dispute over recognition, Gap evidence 1, Gap evidence 2-1, and 2-2, the whole pleadings, and the whole arguments.

Purport

2. The plaintiff's assertion

The Plaintiff’s loan interest (OOO in 2007, OOO in 2008, OOOO in 2009), the Credit Guarantee Fund fee (OOOO in 2009), the wage paid by the Plaintiff in relation to the above business.

(OO members in 2007, OO members in 2008, and OO members in 2009) were omitted even though they should be included in the necessary expenses, and some of the tax invoices (OO members in 2007, 2008, and OO members in 2008) determined by the Defendant as a processing purchase were actually traded, so the instant disposition is unlawful.

3. Determination on this safety defense

A. The defendant's assertion

The instant lawsuit is unlawful as it has been filed with the lapse of the filing period.

B. Determination

According to Articles 55 and 56 of the Framework Act on National Taxes, a person whose rights or interests are infringed upon by an illegal disposition under the Framework Act on National Taxes or other tax-related Acts shall file an administrative litigation through a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, but shall file an administrative litigation within 90 days after the decision on the request for examination

period under the tax law shall be calculated under the Framework Act on National Taxes or, if otherwise provided in such tax law,

Article 5 of the Framework Act on National Taxes provides that it shall be governed by the Civil Code, and

report, application, claim, or other documents under tax-related laws, and submission, notice, payment, or collection of such documents.

If the due date for the public holiday, Saturday, or Workers' Day under the Act on the Establishment of Workers' Day is a public holiday, the due date shall be the day following the public holiday, Saturday, or Workers' Day, and Article 157 of the Civil Act shall apply.

Article 13 provides that the first day of the period shall not be included in the calculation of the period when the period is fixed by day, week, month or year.

According to the records of No. B’s Evidence No. 1, the Plaintiff’s tax court on June 21, 2013

It is recognized that the decision has been notified by the Board, and the seal 90 days from the date of such notification is affixed.

September 20, 2013, 2013. The year following the year is Twelve and Twelvesday on September 21, 2013, and the following day.

On September 22, 2013, the plaintiff filed an administrative litigation because it is a Sundays that a public holiday is a public notice.

The expiration date of the applicable period is September 23, 2013, the following day, and the lawsuit of this case is filed.

Since it is apparent that the lawsuit was filed with the Seoul Administrative Court on September 24, 2013, the period for filing the lawsuit is the filing of the lawsuit.

B It should be deemed unlawful as it is unlawful (90 days from the date on which the plaintiff received a service of the decision on tax appeal.

On September 23, 2013, the period for filing a complaint does not exceed Do since the mail sent the complaint in this case.

88, however, it is alleged to the effect that the time limit for filing a lawsuit would be the time when the complaint reaches the court

As such, the plaintiff's above assertion is without 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.