Cho Jae-chul201-Gu3604 ( November 24, 2011)

90 days after receipt of the decision of adjudication, and such decision shall be dismissed.

Administrative litigation shall be filed within 90 days from the date on which the decision on the request for examination or adjudgment was notified. However, since the plaintiff filed a lawsuit 90 days after the date on which the decision on tax judgment was served, the period of filing the lawsuit shall be inappropriate.

2012Guhap715 Global Income and Revocation of Disposition

Shin XX

Head of Dong Daegu Tax Office

October 31, 2012

November 21, 2012

1. The instant lawsuit shall be dismissed.

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

The imposition of global income tax of 000 won for the year 2005 against the Plaintiff on May 25, 201 is revoked.

1. Details of the disposition;

A. On January 2006, the Plaintiff submitted to the Defendant a donation receipt stating that she donated 000 won to the Council of XX 5th floor of Overcheon-si, XX 1-11, the Plaintiff received a donation income deduction regarding the wage and salary income tax for the year 2005 from the Defendant.

B. From January 21, 2011 to May 31, 2011, the head of the tax office having jurisdiction over both countries notified the Defendant of the taxation data that donations made to the above church do not fall under the designated donation organization due to the lack of registration with the competent authority. Accordingly, on May 25, 2011, the Defendant imposed and notified the Plaintiff of KRW 00 of the global income tax for the year 2005 (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on October 19, 201, following the procedure for filing an objection on June 22, 2011, but was dismissed on November 24, 201, and was served with the said decision on November 29, 201.

[Reasons for Recognition] Facts without dispute, Eul evidence Nos. 1 through 3, Eul evidence No. 4-1, 2, Eul evidence No. 6, the purport of the whole pleadings

2. The plaintiff's assertion is as follows.

① The instant disposition was imposed five years after the lapse of the exclusion period for the imposition of national taxes, and ② the XX church was established for the purpose of dissemination of religion and other enlightenment and registered with the competent authorities. ③ The Defendant has treated the XX church as a religious organization and deducted donations for believers. The Defendant’s refusal is against the good faith principle, and ④ the Plaintiff has justifiable grounds for not imposing additional tax on the Plaintiff. Thus, the instant disposition was unlawful.

3. Determination on this safety defense

According to Articles 55(1) and 56(2) and (3) of the Framework Act on National Taxes, where an administrative lawsuit is filed against a disposition under the Framework Act on National Taxes or other tax-related Acts, the administrative litigation shall be filed within 90 days from the date the decision on a request for evaluation or adjudgment is notified, and the lawsuit in this case is filed on November 28, 201. As seen earlier, the lawsuit in this case is filed on March 5, 2012 after the lapse of 90 days from the said filing period, and thus, the lawsuit in this case shall be deemed unlawful on account of its lapse of the filing period. The Defendant’s assertion has 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.