(심리불속행)법정신고기한 3년이 지난후 경정청구하여 거부처분한 사건은 항고소송제기건으로 당사자소송행태로 제기한 이사건 소는 부적법[국승]
Seoul High Court-2016-Nu-53755 ( December 14, 2016)
(In a case of rejection of a request for correction after the lapse of three years from the statutory due date of return, the lawsuit of this case brought in the form of party litigation is unlawful as an appeal litigation case.
(C) In a case where a disposition of rejection is rendered after the lapse of three years from the statutory due date of filing a petition for correction after the lapse of the statutory due date of filing the petition, the lawsuit of this case filed in the form of a party litigation is illegal and, even if an appeal is filed, the lawsuit is not governed by law
Tax amount paid under Article 17 of the Value-Added Tax Act
Supreme Court Decision 2016Du31392 Decided Value-Added Tax Return
IsaA
00. Head of tax office
Seoul High Court Decision 2016Nu53755 Decided December 14, 2016
March 3, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal does not contain any statement in the grounds of final appeal, and it is so decided as per Disposition by the assent of all participating Justices