In the sense of seeking invalidation declaration, the summary of the administrative litigation and transfer procedure claiming revocation (affirmative)

In the sense of declaring the invalidity of an administrative disposition, even in the case of an administrative litigation claiming the revocation, the litigation shall meet the requirements for filing a suit, such as the transfer of the plaintiff and the observance of the filing period

Articles 1 and 2 of the Administrative Litigation Act, Article 55 of the Framework Act on National Taxes

Supreme Court Decision 75Nu128 delivered on February 24, 1976, Supreme Court Decision 81Nu72 delivered on December 28, 1982

Plaintiff 2, Counsel for the plaintiff-appellant

(b) the Director of the Tax Office

Gwangju High Court Decision 83Gu58 delivered on February 7, 1984

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

In a case where a lawsuit seeking revocation is filed within the meaning of declaring the invalidity of an administrative disposition as a matter of course, it shall meet the requirements for filing the lawsuit, such as a pre-statement of the lawsuit and compliance with the period for filing the lawsuit (see Supreme Court Decision 75Nu128, Feb. 24, 1976). Thus, as determined by the court below, if the lawsuit of this case (see Supreme Court Decision 75Nu128, Feb. 24, 1976) claiming revocation of the tax disposition by the plaintiff's assertion is unlawful when the period for filing the lawsuit of this case exceeds the period for filing the lawsuit and fails to meet the requirements for filing the lawsuit, the lawsuit of this case (see Supreme Court Decision 1983Nu120, Dec. 20, 1983) includes the purport of seeking revocation in the sense of declaring the invalidity of the above taxation disposition among the plaintiff's claims, such as the theory of lawsuit, even if it can not

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 on the bench.

Justices Jeong Tae-tae (Presiding Justice)