(영문) 대법원 2018. 08. 16. 선고 2018두43323 판결
(심리불속행) 이 사건 처분이 이의신청에서 인용된 종전처분을 번복한 것으로 하자가 중대ㆍ명백한지 여부[국패]
Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu74575 (20 April 20, 2018)
Title
(C) Whether there was a serious and clear error in the misapprehension of the previous disposition cited in the objection
Summary
(Summary) In a case where the previous disposition was rejected without any special reason even though the previous disposition was revoked in the appeal procedure, it is reasonable to deem that the previous disposition is unlawful and null and void in accordance with the purport of establishing a uniform system of taxation disposition.
Related statutes
Article 80 of the Framework Act on National Taxes