Initial Date in the filing period of administrative litigation against a disposition imposing taxes;

If the provisions of Articles 81, 65 (5) and 56 of the Framework Act on National Taxes are gathered, the decision on the disposition of imposing national taxes shall be made within 90 days from the date on which the request for adjudgment is received, and if the decision is not notified within the prescribed period for decision, the request for adjudgment shall be considered to have been rejected, and if the decision is not made within the prescribed period for decision, the administrative litigation against the disposition of imposing national taxes shall be filed within 60 days from the date the decision on the request for adjudgment is notified, and if the decision is not notified, the decision on the request for adjudgment shall be considered to have been rejected, and if the above request for adjudgment is deemed to have been dismissed, it shall be considered to have been automatically dismissed as a matter

Articles 81, 65(5), and 56 of the Framework Act on National Taxes

Supreme Court Decision 84Nu245 Decided November 27, 1984

Plaintiff 1 et al., Counsel for the plaintiff-appellant-appellee

Head of Mapo Tax Office

Seoul High Court Decision 84Gu837 delivered on December 3, 1985

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

ex officio, we examine whether or not the litigation of this case is appropriate.

If the provisions of Articles 81, 65(5), and 56 of the Framework Act on National Taxes are gathered, a decision on adjudication on a disposition imposing national taxes shall be made within 90 days from the date on which the request for adjudication is received, and if there is no notification of decision within the prescribed period for decision, a request for adjudication shall be deemed dismissed, and an administrative litigation on a disposition imposing tax shall be filed within 60 days from the date on which the decision on the request for adjudication is notified, and if the decision is not notified, the decision on the request for adjudication shall be deemed dismissed, and if the above request for adjudication is deemed dismissed, it shall be filed within 60 days from the date on which the prescribed period for decision expires, and if it is deemed that the request for adjudication is dismissed, it shall be naturally dismissed as a matter of course after the expiration of the prescribed period for decision, and it shall not affect it (see Supreme Court

According to the records, the plaintiff filed a request for judgment on February 27, 1984 and did not receive a notification of the decision on the above request for judgment by May 28, 1984, which is within 90 days (the plaintiff received a decision to dismiss the above request for judgment from June 21, 1984). Thus, even though the plaintiff filed an administrative litigation until July 27, 1984, which is within 60 days from this case (the plaintiff received a decision to dismiss the request for judgment from June 21, 1984), it is obvious that the lawsuit of this case was filed on August 24, 1984. Thus, this cannot

Therefore, the court below should have deliberated and judged on the legitimacy of the period for filing a lawsuit by examining whether the request for correction was made in the instant request for a trial, but the court below erred in the misapprehension of legal principles as to the period for filing a lawsuit or failing to exhaust all necessary deliberations, which affected the conclusion of the judgment. Therefore, the judgment of the court below shall not be maintained in this regard.

Therefore, without examining the grounds of appeal, we reverse and remand the judgment below. It is so decided as per Disposition by the assent of all participating judges.

Justices Yellow-ray (Presiding Justice)