The period allowed for administrative litigation against the decision of national tax adjudication;

In light of the purpose of Article 56(1) and (2), Article 81, Article 65(2) and (5) of the Framework Act on National Taxes, if the administrative litigation against the decision on national tax appeal is notified of the decision within the period for decision on the request for adjudgment (90 days after the date of receiving the request for adjudgment), the administrative litigation against the decision on national tax appeal shall be deemed to have been filed within 60 days after the period for decision expires.

Articles 56, 81, and 65 of the Framework Act on National Taxes

Supreme Court Decision 76Nu286 Delivered on January 25, 1977

Supo-si Fisheries Cooperatives

Head of tax office

The plaintiff's main lawsuit is dismissed.

Litigation costs shall be borne by the plaintiff.

The disposition of imposition of the petroleum tax of KRW 691,484 against the plaintiff at any time in 1976 dated May 19, 1976 by the defendant shall be revoked.

The court costs are assessed against the defendant.

The judgment on the merits shall be examined ex officio; Gap evidence 1 and evidence 2 (Notice of Decision on Request for Examination); Eul evidence 1 and reply to party members prepared by the Director of the National Tax Tribunal; and the defendant shall be deemed to have received notification of the decision on the above disposition within 6 days after receipt of notification of the above disposition. According to the provision of the proviso of Article 1 and Article 1666 of the Framework Act on National Taxes, the defendant shall be deemed to have received notification of the decision on the above disposition within 19 days after 7 days after receipt of notification of the decision on the request for adjudgment. The defendant shall be deemed to have received notification of the decision on the 19 days after receipt of notification of the decision on the request for adjudgment. According to the provision of the proviso of Article 19 of the Framework Act on National Taxes, the defendant shall be deemed to have received notification of the decision on the 19 days after receipt of notification of the decision on the request for adjudgment within 6 days after 19 days after receipt of notification of the decision on the request for adjudgment. The above notification shall be deemed to have been received within 17 days after receipt of the decision on August 19 days.

Therefore, since the plaintiff's principal lawsuit is filed after the deadline for administrative litigation, and it is not possible to correct the defect, the plaintiff's principal lawsuit is illegal and dismissed. It is so decided as per Disposition with the plaintiff's expense.

Judges Lee Sung-sung(Presiding Judge)