(심리불속행) 국세환급금의 충당은 항고소송의 대상이 아님[국승]
Seoul High Court 2015Nu42673 ( October 30, 2015)
The early 2012 middle 1488
(Trial Continuation) The appropriation of the national tax refund is not subject to appeal litigation.
(Summary) The appropriation of a national tax refund is similar to a set-off under the Civil Act in that the State’s obligation to refund and the tax claim ceases to exist on an equal basis, and if there is no validity of appropriation, the taxpayer may at any time claim the return of the national tax refund already determined by a lawsuit by a non-litigation, and thus, it cannot be deemed
Article 106 of the Corporate Tax Act
Supreme Court Decision 2015Du57048
***** Company
***The Director of the Tax Office
Seoul High Court Decision 2015Nu42673 Decided October 30, 2015
2016.025
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so ordered by the assent
The decision shall be rendered as above.