경정청구기한을 도과하여 제기된 경정청구는 부적합함.[국승]
Seoul High Court-2015-Nu62196 (2016.01)
A request for correction filed with the lapse of the deadline for filing a request for correction shall be inappropriate.
(2) A claim for correction filed with an exception to the deadline for filing a request for correction may not be subject to an appeal by the tax authority, because it is inappropriate to file a request for correction.
The appeal is dismissed.
Expenses for appeal shall be borne by the defendant
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it shall be dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.
Article 45-2 of the Framework Act on National Taxes