(심리불속행)처분의 동일성이 유지되는 범위 내의 처분사유 변경에 해당하여 허용[국승]
Seoul High Court-2014-Nu-57944 (2015.04.02)
Examination-Income 2013-0074
(A) Permission is granted due to changes in reasons for a disposition within the scope of maintaining the identity of the disposition.
(1)It is permissible for a tax office to claim differently only the source of the income within the scope of the global income subject to cumulative taxation in order to support the detailedness of the global income and the legitimacy of the disposition, because it constitutes a change in the grounds for disposition within the scope of
2015du4128 Global income and revocation of disposition
AA
BB Director of the Tax Office
National Rotations
-
2015.07.10
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.