(a) The Seoul Special Metropolitan City shall not exclude the application of Articles 1, 2, and 58 of the Local Tax Act on the grounds that the provisions of the Act on Special Measures for Administration of the Seoul Special Metropolitan City are under the direct control of the Prime Minister.

(b) An interpretation of the provisions of Article 58 (12) of the Local Tax Act that "the administrative litigation against the disposition, etc. of imposing local taxes shall be filed within 30 days from the date on which the notice of examination and decision pursuant to paragraph (5) of the same Article is received."

A. The review authority is the Minister of Home Affairs, since there is a provision in the Act on Special Measures for Administration of Seoul Special Metropolitan City that the Seoul Special Metropolitan City shall be under the direct jurisdiction of the Prime Minister and thus this Act cannot be excluded.

B. Under Paragraph 12 of this Article, an administrative litigation against the imposition of local taxes shall be filed within 30 days from the date of receipt of the notice of the decision of dismissal under Paragraph 5 of the same Article. The Minister of Home Affairs, upon receipt of the request for review, shall provide that if the Minister of Home Affairs notifies the decision of dismissal within 30 days from the date of receipt of the request for review, the administrative litigation shall be initiated within 30 days from the date of such determination if the notification

Article 1 of the Local Tax Act, Article 2 of the Local Tax Act, Article 58 of the Local Tax Act, Article 58 (12) of the Local Tax Act

Pakistan Co., Ltd.

The head of Seoul Shiro Gu

Seoul High Court Decision 69Gu78 delivered on September 1, 1970

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal No. 1 by the Plaintiff’s attorney are examined.

However, according to Articles 1, 2, 5, and 58 of the Local Tax Act, a person who has an objection to the disposition of imposition of acquisition tax in the Seoul Special Metropolitan City corresponding to the Do tax may request a reinvestigation to the head of the Seoul Special Metropolitan City within 30 days from the date of receipt of the notice of the disposition, and the head of the Seoul Special Metropolitan City shall make a decision within 30 days from the date of receipt of the request for reinvestigation. If there is no notice of the decision within the above period, or if there is no objection to the decision, he may request a review to the Minister of Home Affairs within 15 days from the date of receipt of the notice of the decision. Thus, the Seoul Special Metropolitan City shall not exclude the application of the above Local Tax Act because there is a provision of the Act on the Special Measures for Administration in the Seoul Special Metropolitan City under the direct control of the Prime Minister, which is established under the direct control of the Prime Minister. Thus, the court below is just in its opinion that the request for review was made to the Prime Minister

The second ground of appeal is examined.

However, according to Article 58 (2) and (3) of the Local Tax Act as seen earlier, the head of Seoul Special Metropolitan City shall make a decision within 30 days from the date of receiving the request for reexamination. If the decision is not notified within the above period, he may request the Minister of Home Affairs to examine the case within 15 days from the date of receiving the notification of the decision, and according to Paragraph (5), the Minister of Home Affairs shall make a decision in accordance with Paragraph (2) within 30 days from the date of receiving the request for reexamination. Thus, if there is no notification of the decision within the above 30 days from the date of receiving the request for reexamination, the request for reexamination shall be deemed dismissed within 30 days from the date of receiving the notification of the decision within 30 days from the date of receiving the notification of the decision under Paragraph (5) of the Local Tax Act. Thus, the request for examination cannot be deemed to have been rejected within 30 days from the date of receiving the notification of the decision within 30 days from the date of receiving the request for reexamination within 30 days from the date of receipt of the request for reexamination.

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

Justices of the Supreme Court (Presiding Judge) Kim Young-chul Kim Young-ho (Presiding Judge)