1. As to the modification of lawsuits permissible in an administrative litigation

The modification of a lawsuit stipulated in Articles 21 and 22 of the Administrative Litigation Act is specially recognized by the provisions, and it does not reject the modification of a lawsuit under the Civil Procedure Act. Thus, the plaintiff of the administrative litigation may modify the purport or the cause of the lawsuit to the extent that it does not change the foundation of the claim pursuant to Article 262 of the Civil Procedure Act applied mutatis mutandis under Article 8(2) of the

The lower court rejected the Plaintiff’s application for change of the Defendant’s correction and purport of claim on the ground that the Defendant’s request for cancellation of notification of change in the amount of income to the Plaintiff by the head of Seodaemun-gu Tax Office and the claim for cancellation of the claim for cancellation of income tax correction against the Plaintiff by the head of Seodaemun-gu Tax Office is different from the administrative disposition, and it is difficult to deem that there is no change in the basis of the claim because it is difficult to deem that there is no change in the basis of the claim. On

Examining the records in light of the relevant regulations and legal principles, this decision of the court below is just and acceptable, and there is no error in the misapprehension of legal principles as to the modification of lawsuits permissible in administrative litigation, as otherwise alleged in the ground of appeal

2. As to legal interests seeking cancellation of notice of change in the amount of income

Upon receipt of a notice of change in the amount of income at the tax authority’s disposal of income and a notice of change in the amount of income, a corporation is deemed to have paid the amount of income recorded in the notice to the person to whom the income is attributed on the date of receipt of the notice of change in the amount of income, and at the same time the tax liability for withholding income is established, and at the same time, the corporation, a withholding agent, has a legal interest in seeking the cancellation of the notice of change in the amount of income through an appeal litigation (see Supreme Court en banc Decision 2002Du1878, Apr. 20, 206). However, in light of the above, the tax liability of a person to whom the income is reverted due to disposal of income, regardless of the notice of change in the amount of income to the corporation, is established at the end of the taxable period to which the relevant income belongs pursuant to Article 21(1)1 of the Framework Act on National Taxes, Article 39(1)3 of the Enforcement Decree of the Income Tax Act, and the tax authority has an opportunity to directly appeal against it.

The judgment of the court below to the same purport is just, and there is no error in the misapprehension of legal principles as to legal interests seeking the cancellation of notice of change in income amount.

3. Conclusion

The appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Sang-hoon (Presiding Justice)