DR & AJU secured a victory in a lawsuit against the NTS Mapo District Tax Office, where the clients sought the revocation of the disposition imposing the comprehensive income tax. 

The proviso of Article 56(3) of the Framework Act on National Taxes provides that if a decision on a request for adjudication is not notified within 90 days, an administrative lawsuit may be filed from the day the decision period (90 days) expires, even before the decision is notified. This provision aims to address the disadvantage that the public would face due to unjustifiable delays in adjudication and to ensure the swift provision of remedies for the infringement of rights.

In this case, the court ruled that if an administrative lawsuit is filed after 90 days due to the failure to make a decision on the request for adjudication, the lawsuit’s procedural requirements related to the principle of exhaustion of administrative remedies are considered satisfied. Furthermore, the subsequent withdrawal of the request does not affect the effect of the lawsuit filing, as the procedural requirements have already been satisfied.

This case marks the first instance where the court recognized an exception under the Framework Act on National Taxes.