(심리불속행) 조세범처벌절차법에 의해 통고처분을 이행한 후 다시 통고처분 자체의 절차를 문제삼아 무효를 주장하며 이의 반환을 구하는 것은 위법함[국승]
Suwon District Court-2017-B-7904 ( October 17, 2018)
(Presiding in Trial) The Procedure for the Punishment of Tax Evaders Act and the Procedure for the Punishment of Tax Evaders Act, claiming the invalidation of the disposition itself after taking the disposition of notice, and seeking the return of the objection, is unlawful.
The claim for the invalidity of the disposition through a separate civil procedure after the execution of the disposition of notice is not permissible in light of the requirement for voluntary withdrawal of the person who implements the disposition of notice as the requirement for entry into force, etc.
Article 15 of the Procedure for the Punishment of Tax Evaders
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 the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided