The lawsuit of this case without a legitimate pre-trial procedure is dismissed as unlawful.

The lawsuit of this case is unlawful because it fails to file the lawsuit of this case within 90 days from the date the decision on the request for taxation is notified under Article 56 (3) of the Framework Act on National

Article 56 of the Framework Act on National Taxes

2017Guhap2368 Revocation of Disposition of Imposing capital gains tax

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○ Head of tax office

November 2, 2017

November 30, 2017

1. The instant lawsuit shall be dismissed.

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

The disposition of imposition of capital gains tax of KRW 240,032,190 against the Plaintiff on December 1, 2016 by the former Defendant working at the office shall be revoked.

1. Details of the disposition;

가. 원고는 1997. 4. 11. 청주시 흥덕구 오송읍 △△리 @@-1 답 2,221㎡, 같은 리@@-2 답 1,567㎡(이하 '이 사건 토지'라 한다)를 취득하였다가, 2015. 7. 27. AAA에게 6억 5,000만 원에 양도하고, 구 조세특례제한법(2015. 12. 15. 법률 제13560호로 개정되기 전의 것) 제69조에서 정하는 자경농지에 대한 양도소득세 감면을 적용하여 피고에게 위 토지에 대한 양도소득세 신고를 하였다. 나. 피고는 2016. 9. 19.부터 2016. 10. 7.까지 이 사건 토지에 대한 양도소득세 조사를 실시한 결과 '원고는 농업에 상시 종사하는 전업농민이 아닌 근로소득자로서 이 사건 토지에 대하여 농작업의 2분의 1 이상을 자기의 노동력에 의하여 8년 이상 경작하지 않은 것으로 판단된다'는 이유로 자경농지에 대한 양도소득세 감면 적용을 배제하여 2016. 12. 1. 원고에게 2015년 귀속 양도소득세 240,032,190원을 경정・고지하였다(이하 '이 사건 처분'이라 한다).

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 2 through 6, the purport of whole pleadings

2. Relevant statutes;

It is as shown in the attached Form.

3. Whether the lawsuit of this case is legitimate

A. The defendant's main defense

The lawsuit of this case is unlawful because the plaintiff did not file the lawsuit of this case within 90 days from the date on which the decision on the request for taxation was notified pursuant to Article 56 (3) of the Framework

B. Determination

The main sentence of Article 56 (2) of the Framework Act on National Taxes provides that "no administrative litigation against a taxation disposition under the Framework Act on National Taxes or tax laws shall be filed without going through a request for examination or adjudgment under this Act and a decision thereon, notwithstanding Article 18 (1), (2) and (3) of the Administrative Litigation Act," and the main sentence of Article 18 (3) of the same Act provides that "no administrative litigation under the main sentence of Article 20 (2) of the Administrative Litigation Act shall be filed within 90 days from the date the decision on the request for examination or adjudgment is

According to the purport of the statement and the whole argument of the evidence No. 1, the plaintiff was dissatisfied with the disposition of this case and filed an appeal with the Tax Tribunal on February 1, 2017, but the appeal was dismissed, and the decision of dismissal can be recognized that the plaintiff's agent was served on April 7, 2017. Thus, the lawsuit of this case filed on July 18, 2017, which was 90 days after the lapse of 90 days from the lawsuit of this case, was filed after the lapse of the filing period, and thus, the defendant's main defense pointing this out is illegal.

4. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.