(심리불속행) 국세기본법 제56조 제2항의 전심절차에 대한 규정은 행정소송법 제18조의 적용을 배제하고 있음[국승]
Seoul High Court (Chuncheon) 2014Nu231 (Law No. 21, 2014)
Article 56(2) of the Framework Act on National Taxes excludes the application of Article 18 of the Administrative Litigation Act.
The provisions of Article 56 (2) of the Framework Act on National Taxes concerning the procedure of the preceding trial are excluded from the application of Article 18 of the Administrative Litigation Act, and a lawsuit without a request for examination or adjudgment is unlawful.
Article 55 of the Framework Act on National Taxes: Relation to other Acts of Article 56 of the Framework Act on National Taxes
2014Du37849 Revocation of business suspension
△△△△ Corporation
○ Head of tax office
Seoul High Court (Chuncheon) Decision 2014Nu231 Decided May 21, 2014
September 16, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent