Period allowed for administrative litigation against a disposition of imposition of national taxes

If an administrative litigation on a disposition imposing national taxes is not notified of a decision on a request for national taxes or a decision is not notified, it shall be filed within 60 days after the lapse of 90 days which are the period of decision on the national taxes

Articles 81, 65(2), 65(5), and 56(2) of the Framework Act on National Taxes

Plaintiff

Litigation Performers Kim Jong-young of the Namwon Tax Office

Gwangju High Court Decision 79Gu22 delivered on January 31, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

Point 1

According to Articles 81, 65(2) and (5) of the Framework Act on National Taxes, a decision on a request for adjudgment shall be made within 90 days from the date of receipt of the request for adjudgment, and if the decision is not notified within the above decision period, it shall be deemed dismissed. According to Article 56(2) of the same Act, if the decision on the request for adjudgment is not notified, it shall be filed within 60 days after the above decision period is 90 days after the above decision period, and if the decision on the request for adjudgment is not notified or the decision is not notified, it shall be filed within 90 days after the above decision period is 90 days after the above decision period, and if the plaintiff requests the National Tax Tribunal on September 22, 1978 and sent the decision on the request for adjudgment at the National Tax Tribunal on December 21, 1978, the decision of the court below as to the above request for adjudgment shall be dismissed as of December 21, 1978 and it shall be dismissed as of December 126, 197.

The issue is groundless.

Point 2

In the case of this case where a judgment of dismissal is rendered without entering the judgment on the merits and for which the period of filing the lawsuit has lapsed, it is not a legitimate ground for appeal to revise the original judgment on the grounds of the merits. This is without merit.

Therefore, the appeal shall be dismissed and the costs of the appeal shall be borne by the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Dra-ro (Presiding Justice)