(심리불속행) 제소기간을 도과하여 제기된 소는 부적법하므로 각하함[국승]
Daejeon High Court (Cheongju) 2011Nu427 (Law No. 12, 2012)
National Tax Service Review Division 2010-0126 (Law No. 12, 2010)
(A) The lawsuit filed with the lapse of the filing period is dismissed as it is unlawful.
(Summary) The plaintiff's amendment to the purport of the appeal is clear in the record that the plaintiff added this part of the lawsuit only after 90 days from the date on which he received a written decision on dismissal of the request for examination. Thus, this part of the lawsuit is unlawful as it was filed with the lapse of the filing period
Article 55 of the Framework Act on National Taxes, Article 56 of the Framework Act
2012Du11379 Tax revocation
XX Kim
Head of Dong District Office
Daejeon High Court (Cheongju) Decision 2011Nu427 Decided April 12, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Appellate Procedure, and it is therefore dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final