Date of commencement of the period of administrative litigation against tax imposition disposition;

Administrative litigation against a disposition imposing tax shall be filed within 60 days from the date the decision on a request for adjudgment is notified, or if the decision is not notified, within the period of decision that the request for adjudgment is deemed dismissed, and if the above request for adjudgment is deemed dismissed, it shall be deemed that it has been automatically dismissed as a result of the expiration of the period of decision, and it shall be deemed that the request for correction or decision has been served to the claimant after the expiration of the period of decision

Articles 56, 65, and 81 of the Framework Act on National Taxes

Supreme Court Decision 82Nu389 delivered on December 28, 1982

[Judgment of the court below]

Head of Mapo Tax Office

Seoul High Court Decision 78Gu430 delivered on February 29, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

We examine the grounds of appeal.

1. As to ground of appeal No. 1

If the provisions of Articles 65(5), 81(2) and (5), and 56 of the Framework Act on National Taxes are gathered, the decision on the disposition of imposing national taxes shall be made within 90 days from the date of receiving the request for adjudgment, and if there is no notification of the decision within the decision period, the request for adjudgment shall be considered to have been dismissed, and if there is no notification of the decision within the decision period, administrative litigation on the disposition of imposing tax shall be considered to have been filed within 60 days from the date of receiving the notification of the decision on the request for adjudgment, and if the decision is not notified, it shall be considered that the request for adjudgment has been dismissed, and if it is considered that the above request for adjudgment has been dismissed, it shall be considered that the request for adjudgment has been automatically dismissed after the decision period expires,

Therefore, the court below was just in holding that the administrative litigation on the instant global income detailed and the instant claim for cancellation of disposition was an illegal lawsuit filed with the lapse of the filing period of the administrative litigation, and the administrative litigation was filed within the period of the notification of dismissal and the method of filing the objection in accordance with the notification. Thus, the administrative litigation of the instant case cannot be accepted as an independent opinion that is legitimate.

2. As to the grounds of appeal Nos. 2 through 8

Since the invalidation of an administrative act is a serious and obvious defect, i.e., the existence of a grave and obvious defect, and the existence of a grave and obvious illegality, the administrative act may not take any effect from the beginning as it is a void, if the existence of a significant and obvious defect in the subject of the administrative act, the defect in its contents, procedural defect, and the defect in the form is objectively apparent.

In light of the records, the plaintiff's grounds for seeking the confirmation of invalidity of the disposition imposing income tax of this case and the grounds for the appeal to which the plaintiff added it, the above grounds for seeking revocation of the disposition imposing income tax of this case can be seen as the grounds for revocation of the disposition imposing income tax of this case, and it is clear that the grounds for illegality do not constitute a serious and obvious ground for invalidation. Therefore, all the appeals are

3. Therefore, the appeal shall be dismissed, and the costs of the appeal shall be assessed against the losing party and it is so decided as per Disposition by the assent of all participating judges.

Justices Lee Il-young (Presiding Justice)