Where a notice of decision is given after the period of adjudication on a request for national tax collection, the period of administrative litigation

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 adjudgment is not made within 90 days from the date of receipt of the request for adjudgment, the request for adjudgment shall be considered to have been dismissed, so long as the period for decision expires and the request for adjudgment is deemed to have been dismissed, even if the decision on the request for adjudgment is later notified, the period for filing administrative litigation shall be calculated from the

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

Supreme Court Decision 80Nu103 Delivered on June 24, 1980

Plaintiff (Attorney Kim Jong-tae, Counsel for the plaintiff-appellant)

Daejeon Head of the tax office

Seoul High Court Decision 82No2 delivered on June 22, 1983

The appeal is dismissed.

The costs of an appeal shall be borne by the plaintiff.

The grounds of appeal by the Plaintiff’s attorney are examined.

According to the provisions of Articles 81, 65(2), and 65(5) of the Framework Act on National Taxes, if a request for a trial is deemed dismissed within 90 days from the date of receipt of the request for a trial, it shall be deemed that the request for a trial is dismissed, and if the request for a trial is deemed dismissed after the period for decision expires, the period for a trial shall be calculated from the date of receipt of the above request for a trial (see Supreme Court Decision 80Nu103, Jun. 24, 1980). According to the records, the plaintiff filed a request for a trial on March 23, 197 and was notified of the decision on the above request for a trial by June 21, 197, within 60 days from the date of receipt of the request for a trial, but it is apparent that the request for a trial in this case was filed within 60 days from the date of receipt of the decision on the request for a trial, and it cannot be accepted even if the plaintiff received the notification of the decision on the request for a trial from the plaintiff.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young