Early High Court Decision 201No3686 ( November 24, 2011)

90 days after the date of receipt of the written decision of the trial, and the period of filing a lawsuit is illegal;

Since it is apparent that the lawsuit was filed 90 days after the decision of the Tax Tribunal was delivered to the plaintiff, and the lawsuit in this case is filed in an unlawful manner with the lapse of the period for filing the lawsuit.

2012Guhap1089 global income and revocation of disposition

XX

The Director of the North Korean Tax Office

May 8, 2012

May 8, 2012

1. The instant lawsuit shall be dismissed.

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

The Defendant’s disposition of imposition of KRW 000 of global income tax for the year 2005 against the Plaintiff on May 16, 201 is revoked.

1. Details of the disposition;

A. The Plaintiff was granted a contribution income deduction for KRW 000,00, from the year-end tax settlement for wage and salary income tax for the year 2005, with respect to the new roads belonging to the pre-school of the pre-school of the P.W 1-11 ground in the Gu of Overcheon-si, 1-2, and under the P. 5th floor of the building, whose headquarters belongs to the pre-school of the P.S. (hereinafter referred to

B. The Defendant denied the donation as eligible for income deduction and imposed 000 won of global income tax on May 23, 2011 under the pretext of correcting the error in donation, on the ground that the XX church did not constitute “organization established for the purpose of dissemination of religion and other edification” under Article 36(1)(e) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 21302, Feb. 4, 2009) and registered with the competent authority.

C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 17, 201, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on November 24, 201, and the said written decision reached the Plaintiff on November 30, 201.

[Ground of recognition] Facts without dispute, entry of Eul's evidence Nos. 1 to 4, purport of the whole pleadings

2. Summary of the plaintiff's assertion

The Plaintiff asserts that: (a) the instant disposition was imposed after the lapse of the five-year exclusion period for national tax assessment; (b) the XX church is a “organization established and registered with the competent authority for religious dissemination and other enlightenment; and (c) the Defendant previously treated the instant church as a religious organization and decided to grant a contribution deduction for the believers’s unconstitutionality; and (d) the Plaintiff’s refusal is contrary to the good faith principle; and (e) there are justifiable grounds for not imposing additional tax on the Plaintiff, and thus, the penalty tax imposition portion among the instant disposition is unreasonable.

3. Whether the lawsuit of this case is legitimate

On the lawfulness of the instant lawsuit ex officio, the administrative litigation seeking the revocation of a disposition imposing national taxes may be filed only through a request for examination or a request for adjudication under the Framework Act on National Taxes, unlike general administrative litigation, and shall be filed within 90 days from the date the decision on the request for examination or a request for adjudication is notified (Article 56(2) and (3) of the Framework Act on National Taxes). As seen earlier, the fact that the decision by the Tax Tribunal on the instant disposition reaches the Plaintiff around November 29, 201 is apparent that the instant lawsuit was filed only on March 5, 2012 after the lapse of 90 days from the said decision. Accordingly, the instant lawsuit is unlawful even with the lapse of the period for filing the lawsuit.

4. Conclusion

Therefore, the plaintiff's lawsuit of this case is unlawful and thus it is decided as per Disposition.