Any administrative litigation against a disposition of imposition under the Local Tax Act shall be instituted within thirty days from the date on which the Minister of Home Affairs makes a decision to dismiss the request for review.

(a) A request for review made with the indication of the Prime Minister may be considered as a request for review to the Minister of Home Affairs;

(b) An administrative litigation against a disposition of imposition and collection under this Act shall be instituted within 30 days from the date on which the Minister of Home Affairs deems that the request for review is dismissed or rejected;

Article 58 of the Local Tax Act

Plaintiff

The head of Dongdaemun-gu

Seoul High Court Decision 68Gu450 delivered on December 2, 1969

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The Plaintiff’s grounds of appeal are as follows.

The court below held that a person who has an objection to the Seoul Special Metropolitan City Mayor's disposition of imposition of acquisition tax under Article 58 of the Local Tax Act may request a re-examination to the Seoul Special Metropolitan City Mayor within 30 days from the date of receipt of the notice of the re-examination, and the Seoul Special Metropolitan City Mayor Mayor may request a review to the Minister of Home Affairs within 15 days from the date of receipt of the notice of the decision, and the Minister of Home Affairs shall make a decision within 30 days from the date of receipt of the request within 30 days from the date of receipt of the decision. Thus, if there is no notice of the decision of the Minister of Home Affairs within the above period, the request for review shall be deemed dismissed. Therefore, if an administrative litigation is filed, a request for review to the Prime Minister and the Minister of Home Affairs shall be deemed to have been filed within 30 days from the date of rejection of the request, and unless there are any special reasons such as the plaintiff's notice of extension of the period of review from the Minister of Home Affairs, the plaintiff's request for review becomes invalid or unlawful.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Supreme Court Judges Kim Young-chul (Presiding Judge) (Presiding Justice) Mag-gim Kim, Kim Jong-dae and Yang-Namng