심판청구가 적법한지 여부(각하)

1. 처분 개요 이 건 본안 심리에 앞서 적법한 심판청구인지를 본다. 국세기본법 제61조 (청구기간) 본문 및 제1항의 규정에 의하면 “심사청구는 당해 처분이 있는 것을 안날(처분의 통지를 받은 때에는 그 받은날)로 부터 60일내에 하여야 한다”라고 규정하고, 같은법 제65조 (결정) 제1항 제1호에서는 “심사청구가 제61조에 규정하는 청구기간이 경과한 후에 한 때에는 그 청구를 각하하는 결정을 한다”라고 규정하고 있다. 이 건의 경우 청구인은 처분청이 96.6.17자로 결정고지한 상속세 1,907,664,760원의 고지서를 96.6.18. 수령하였음이 특수우편물배달증에 의하여 확인되므로 그 날 (96.6.18)로 부터 60일 이내인 96.8.17까지는 심사청구를 하였어야 함에도 청구기한으로부터 16일이 경과한 96.9.2 심사청구를 한 사실이 확인된다.

따라서 이 건 심판청구는 적법한 전심절차를 거치지 아니한 부적법한 청구라 할 것이므로 국세기본법 제81조 및 제65조 제1항 제1호의 규정에 의하여 주문과 같이 결정한다. [ 별 지 ] 청 구 인 들 명 세 <table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="67" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 번호 </span> </p> </td> <td height="67" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 성??? 명 </span> </p> </td> <td height="67" valign="middle" width="325"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 주????????????? 소 </span> </p> </td> <td height="67" valign="middle" width="163"> <p> <span> 피상속인과의 관계 </span> </p> </td> </tr> <tr> <td height="107" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1 </span> </p> </td> <td height="107" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="107" valign="middle" width="325"> <p> <span> 대구광역시 수성구 OO동 </span> </p> <p> <span> OOO OOOOOOO OO OOOOO </span> </p> </td> <td height="107" valign="middle" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 처 </span> </p> </td> </tr> <tr> <td height="81" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2 </span> </p> </td> <td height="81" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="81" valign="middle" width="325"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="81" valign="middle" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 자 </span> </p> </td> </tr> <tr> <td height="81" valign="middle" width="53"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3 </span> </p> </td> <td height="81" valign="middle" width="102"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OOO </span> </p> </td> <td height="81" valign="middle" width="325"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="81" valign="middle" width="163"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 자 </span> </p> </td> </tr></table>