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1. The head of Gangnam-gu Seoul Metropolitan Government shall reject the lawsuit;
2. The plaintiff's chief of the regional tax office is against the defendant.
Reasons
1. Action against the head of Gangnam-gu Seoul Metropolitan Government;
A. In full view of the provisions of Articles 18(1) and 20(1) of the Administrative Litigation Act, and Articles 117 through 119 of the Framework Act on Local Taxes, when the method of immediately filing a suit against a disposition under the Local Tax Act is chosen with the knowledge of the existence of an administrative disposition under the Local Tax Act, a suit for revocation shall be filed within 90 days from the date of the notification of the disposition, and when the Tax Tribunal selects the method of filing a suit against the Tax Tribunal, a suit for revocation shall be filed within 90 days from the date of the notification of the disposition, and a suit for revocation shall be filed within 90 days from the date of receipt of the written ruling of the
In addition, when the Do Governor selects the method of filing an objection with the Do Governor, he/she shall file an objection within 90 days from the date he/she becomes aware of the disposition and request a trial to the Tax Tribunal within 90 days from the date he/she is notified of the decision on the objection, and file a revocation lawsuit within 90 days from the date he
Therefore, in case where an objection is filed within 90 days from the date when the disposition is known, or a lawsuit for revocation is not filed without requesting a tax trial, the subsequent lawsuit for revocation is unlawful because the period for filing the lawsuit has expired.
B. However, according to the Plaintiff’s evidence Nos. 4-1 through 4, the Plaintiff filed a request with the Commissioner of the National Tax Service for a review on June 11, 2015 to the effect that “the head of the regional tax office against the Plaintiff shall revoke each disposition of KRW 149,990,900 and local income tax of KRW 14,99,09,090 imposed on the Plaintiff on May 1, 2015.” However, according to Article 119 of the Framework Act on Local Taxes, the Plaintiff’s request for a trial of local income tax provides that the Governor shall file a request for a trial of local income tax. Accordingly, the Plaintiff’s request for a review is unlawful in the part of imposing local income tax