(a) The effective time of notification of extension of the decision period for reexamination;

(b) the effects of the notice of extension of the re-audit period that sets the extension period;

(c) Date commencing the period of request for review, if the period is extended;

(d)the fact that notice of extension of the re-investigation period has been served on the claimant shall be that ex officio;

(a) The notification of extension of the period under Article 58(6) of the Local Tax Act shall take effect on the extension of the period to be served on the claimant within the re-inspection decision period.

(b)The effects of the extension of the re-audit period can be extended again by 45 days during the re-audit decision period, and it is not binding upon that period by designating the extension period and notifying it.

(c)On receipt of a notice of decision within the extension period of the re-assessment decision period, the request shall be deemed dismissed unless the notice of decision is given, and the request period shall begin from the following day after that extension.

(d) if the notice of extension of the re-audit decision period is given, whether the notice is known to the applicant for re-audit (service) or not must be investigated ex officio.

A. Article 58(6) of the Local Tax Act, Article 111(2) of the Civil Act, Article 58(6) of the Local Tax Act, Article 58(6) of the Local Tax Act, Article 2(d) of the Administrative Litigation Act, Article 58(6) of the Local Tax Act, Article 14 of the Administrative Litigation Act

Plaintiff

Attorney Han-dae, Counsel for the defendant-appellant of Busan Special Metropolitan City

Daegu High Court Decision 82Gu96 delivered on May 3, 1983

The judgment below is reversed, and the case is remanded to the Daegu High Court.

The plaintiff's grounds of appeal are examined.

According to the court below's decision, comprehensively taking account of Article 58 (1), (2), (3), (6), (9), and (12) of the Local Tax Act, and Article 46-2 (a) of the Enforcement Decree of the same Act, a person who has an objection to any unlawful or unreasonable disposition or disposition on default with respect to the imposition and collection of local taxes may make a reinvestigation within 30 days from the date of receipt of the notice of such disposition, and if a reinvestigation is requested, the Do governor or the head of Si/Gun shall make a decision within 30 days from the date of receipt of the request. If the determination is not made within this period, within this period, 45 days may be extended again by notification to the claimant, and if the decision on reexamination or extension is not made within the prescribed period, the request shall be deemed to have been rejected, and if the plaintiff does not have an objection to the decision within this period, 30 days (if the period has been extended, 30 + period of extension) shall be within 190 days before the date of receipt of the request for reexamination or within this period.

However, the notice of extension of the period under Article 58 (6) of the above Act takes effect within the period of reexamination, and the effect of the extension of the period can be extended again by 45 days, and if the notice of the extension is given within the period of reexamination, it shall be interpreted that the request is dismissed unless the notice of the extension is given, the request shall start from the next day after the expiration of the period of reexamination, and the extension shall be designated by the decision-making agency, and it shall not be binding within the period. The notice of extension of the period is a matter to be examined ex officio. If the notice of the extension of the period is delivered within the period of reexamination and the notice of the extension is lawful on November 20, 1981 (if the other party is known by writing, oral delivery, telephone, etc.) and if it is delivered within the period of 20 days after the notice of the request for reexamination was delivered to the plaintiff, the decision-making period shall be extended by 10 days after 198.12 days after the receipt of the request for reexamination by the plaintiff.

Therefore, the judgment of the court below is reversed and the case is remanded to the Daegu High Court. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kang Jong-young (Presiding Justice)