A. Whether a tax authority may revoke the tax disposition and make a new tax disposition with the same content as defective on the grounds that the tax authority did not state the grounds for calculating the amount of tax in the tax disposition in the process of litigation (affirmative)

B. In a case where a new taxation is revoked on the grounds of inherent procedural defect in the preceding taxation disposition, and a new taxation is conducted, whether the new taxation disposition should be subject to separate trial procedures (affirmative)

A. In a case where the tax authority finds procedural defect that was not based on the calculation of the amount of tax in a tax disposition while the litigation on the taxation disposition is in progress, the said taxation disposition may be revoked and the same taxation disposition may be imposed again by supplementing procedural defect, and such new disposition does not conflict with the power of the administrative act in question or the power of the administrative action.

B. In a case where a new taxation is revoked on the grounds of inherent procedural defect in the preceding taxation disposition, and a new taxation is conducted, the new taxation disposition should be subject to separate procedures for the previous taxation.

Article 1 of the Administrative Litigation Act, Article 2 of the Administrative Litigation Act

Supreme Court Decision 83Nu638 Delivered on February 28, 1984

Plaintiff

The Director of the Gangwon District Office

Gwangju High Court Decision 83Gu114 delivered on May 1, 1984

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

1. We examine the Plaintiff’s ground of appeal No. 1.

In a case where the tax authority finds a procedural defect that did not state the basis for calculating the amount of tax in the notice of tax assessment in progress, the said taxation disposition may be revoked and the same taxation disposition may be made again by supplementing procedural defect. As alleged in the arguments, the new disposition cannot be deemed as a conflict with the power of the administrative act and the power of the non-defluence, and there is no ground to deem it invalid. Accordingly, the court below’s decision to the same effect is without merit.

2. We examine the second ground for appeal.

In a case where a new taxation is revoked on the grounds of inherent procedural defect in the preceding taxation, and a new taxation is conducted, the original decision that determined a new taxation should be subject to the procedure of the preceding trial is justifiable and it is unreasonable to argue that the judgment of the court below is inconsistent with this Opinion.

3. Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Lee Sung-soo (Presiding Justice)