[법인세추계결정등처분취소][집29(1)행,147;공1981.6.1.(657) 13905]
The court under the latter part of Article 9 of the Administrative Litigation Act may determine the facts that the parties did not claim.
The provision of the latter part of Article 9 of the Administrative Litigation Act means that the scope of the plaintiff's claim, that is, the amount of the plaintiff's claim, can be accepted by more than the above claim in an administrative litigation, but it means that the facts other than the claim can be determined within the scope of the plaintiff's claim, which
Article 9 of the Administrative Litigation Act
Attorney Park Chang-chul et al., Counsel for the defendant-appellant
Head of Eastern Tax Office
Seoul High Court Decision 78Gu47 delivered on July 8, 1980
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
In administrative litigation, Article 188 of the Civil Procedure Act shall be applied in accordance with Article 14 of the Administrative Litigation Act, and the court shall not render a judgment in preparation for the matters not requested by the parties. Thus, it is reasonable to interpret that the judgment cannot be rendered in the beginning of the limit of the plaintiff's claim, i.e., the scope and amount of the claim, etc., and the court may determine the facts not asserted by the parties in the latter part of Article 9 of the Administrative Litigation Act. However, in administrative litigation, it is not meaningful that the plaintiff's claim may be accepted by the beginning of the claim in the administrative litigation, but it is merely a provision that the facts other than the plaintiff's claim may be determined within the scope of the plaintiff's claim, while maintaining the scope of the plaintiff's claim,
Therefore, the appeal is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices Presiding Justice (Presiding Justice)