Time limit for requesting an examination by the Board

The special provisions of the examination period of the Board of Audit and Inspection are not in effect by itself.

The contents of the decision shall be the same as attached.

The lawsuit of this case shall be dismissed. The costs of lawsuit shall be borne by the plaintiff.

First, we examine the defendant's defense of the principal safety.

원고는, 그가 1975. 4. 22. ㅇㅇ ㅇㅇ구 ㅇㅇ동 ㅇㅇ의 ㅇ 대 41.3평과 그 지상 주택 1동 22.5평을 취득하였다가 위 주택을 멸실하고, 거기에 1988. 8. 6. 주택 1동 1,2층 135.84제곱미터 및 지층 72.60제곱미터를 신축하여 거주하다가 1990. 10. 14. 이를 양도하였는데, 이는 3년 이상 거주한 1세대 1주택의 양도에 해당하므로 비과세대상임에도 불구하고, 피고가 원고의 위 신・구주택에서의 거주기간을 합산하지 아니하여 위 주택의 양도를 과세대상으로 보고 청구취지에 기재한 양도소득세 및 방위세의 각 부과처분을 하였으므로 이는 모두 위법하여 그 취소를 구하고자 이 사건 소에 나아왔다는 것이나, 갑제1호증의 1,2, 갑제2,3호증의 기재에 변론의 전취지를 보태어 보면, 원고는 1992. 2. 20. 피고로부터 위 부과처분의 납세고지서를 송달받고 같은 해 4. 15.에 이의신청을 하고 같은 해 5. 8.에 그 기각결정을 받게 되자, 같은 해 7. 24.에 감사원법에 따라 감사원 심사청구를 제기하였으나, 감사원으로부터 심사청구기간인 부과처분이 있음을 안 날로부터 60일을 도과하여 심사청구하였다는 사유로 감사원법 제46조제1항 및 감사원심사규칙 제5조제1항제3호의 규정에 의하여 각하결정을 받은 사실을 인정할 수 있다.

The plaintiff is entitled to request an examination from the Board of Audit and Inspection as stated in Article 43 (1) of the Board of Audit and Inspection Act. Since the provisions of Article 44 of the Board of Audit and Inspection Act stipulate that a request for examination shall be made within six months from the date on which the plaintiff becomes aware of an act which caused the request for examination, and within one year from the date on which such act was committed, the plaintiff shall request an examination. Since there are no special provisions regarding the disposition or other acts related to the above duties, it shall be included in the disposition or other acts subject to the request for examination by the Board of Audit and Inspection as stated in the above Article 9 (1) of the Board of Audit and Inspection Regulations (Rules No. 85 of the Board of Audit and Inspection Regulations) concerning the period of such request for examination, the provisions of Article 55 (4) and (6) of the Framework Act on National Taxes concerning the period of request for examination which the Board of Audit and Inspection has no specific provisions concerning the request for examination as to the above duties, it shall not be deemed that the provisions concerning the request for examination are unlawful.

Therefore, since the plaintiff's lawsuit of this case is unlawful, it is decided to dismiss it as per Disposition.