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이 건 심판청구가 적법한 청구인지 여부
조세심판원 조세심판 | 2013-12-02 | 조심2013지0758 | 지방
[Case Number]

[Case Number] High Court Decision 2013Na0758 ( December 03, 2013)

[Items]

[P] Dismissal of Local Income [Types of Decision]

[Summary of Decision]

[Determination] The date of disposition on resident tax (pro rata income tax) subject to appeal is October 10, 2004;

[Related Acts]

[Related Acts] Article 73 of the Local Tax Act

【Reference Decision】

[Reference Decision] High Court Decision 2008No029

【Disposition】

The appeal shall be dismissed.

【Reasoning】

1.Before the examination of the merits, this case is so filed, whether it is legitimate.

(1) According to the review data submitted by the claimant and the disposition agency, the claimant filed a return on May 31, 2004 with OOO of the former resident tax on the tax base of the global income tax for 2003 as well as OOO of the former resident tax, and the disposition agency did not pay the tax accordingly, on October 10, 2004, the disposition agency imposed and collected OO of the resident tax (hereinafter referred to as "OO disposition") on the claimant on three occasions including July 11, 2005, and the head of the OOO office corrected the comprehensive income tax for 203 times for the claimant as follows and confirmed that the claimant filed an objection after going through the resident tax base, OO,O, andO of the resident tax on the tax base under Article 177-4 (2) of the former Local Tax Act (the same as the same).

(2) According to Articles 177-2(2) and 177-4(2) of the former Local Tax Act, a person liable to pay income tax shall file a tax return by not later than the expiration date of the deadline for filing a tax return under the Income Tax Act; where the head of a tax office collects the income tax by the method of imposing a notice of imposition in accordance with the correction, determination, etc. under the Framework Act on National Taxes or the Income Tax Act, the resident tax to be imposed shall be imposed and collected along with the income tax according to the form prescribed by the Ordinance of the Ministry of Government Administration and Home Affairs in the same manner as income tax is imposed and collected; where he/she files an objection pursuant to Articles 73(1) and 74(1) of the same Act, he/she shall file an objection within 90 days from the date he/she becomes aware of the disposition; where he/she intends to file a request for a review after filing a request for review,

(3) On the other hand, administrative appeals may vary between administrative litigation and psychological objects, and thus, the Local Tax Act has been amended (Act No. 10221, Mar. 30, 201) and amended (Act No. 10221, Jan. 1, 2011). In the event of local taxes for which tax liability has been established prior to enforcement (Article 1021, Jan. 1, 201), if the local tax for which no request for correction has been filed within the statutory due date

(4) In full view of the above facts and the relevant Acts and subordinate statutes, the first disposition is confirmed as the OOOO of documents of the head of the Geumcheon District Tax Office in accordance with the provisions of Article 177-4(2) of the Local Tax Act, but the fact that the claimant did not pay the resident tax on the global income tax on May 31, 2004 and did not pay it after filing a return of the resident tax on the global income tax on the global income tax on 2003, and the second disposition or 4 was completed for delivery in 2005 through 2006 by the head of the OOO office. However, the claimant has proved the fact that the claimant filed an objection with the Seoul Special Metropolitan City Mayor on May 6, 2013 and received a notice of a decision of rejection on June 27, 2013, and thus, the appeal period is not subject to review.

2. Conclusion

This case shall be decided in accordance with Article 123 (4) of the Framework Act on Local Taxes and Article 65 (1) 1 of the Framework Act on National Taxes.