(심리불속행) 후발적 경정청구는 그 사유가 발생한 것을 안 날부터 2개월 이내에 하여야 함[국승]
Daejeon High Court-2017-Nu-14371 (2018.03)
(C) A subsequent request for correction shall be filed within two months from the date on which the grounds for such request are known.
(Main) The starting point of the time period for filing a later claim for correction shall be deemed to be "the day on which the fact that the relevant cause has occurred" unless there are special circumstances, and it shall not be deemed to be "the day on which the relevant cause has been changed."
Article 45-2 of the National Tax Basic Act
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The argument regarding the appeal is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.
The decision shall be rendered as above.