Whether the tax authority's request that the non-party company suspend the transaction of alcoholic beverages with the plaintiff for a certain period of time can be subject to appeal litigation

An administrative disposition, which is the object of an appeal litigation, refers to an act of an administrative agency under public law, which causes a direct legal change in the legal status of the other party or other persons concerned, and thus the tax authority's request for suspension of alcoholic beverage transactions with the plaintiff to the non-party company for a certain period, is an act of a recommended nature requesting recommendation or cooperation, and cannot be deemed an administrative disposition that directly causes a direct legal change in the legal status of the non-party company or the

Article 2 of the Administrative Litigation Act

Attorney Park Jong-soo, et al., Counsel for defendant-appellee

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 79Gu338 delivered on July 8, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The Plaintiff’s attorney’s ground of appeal is examined.

The administrative disposition, which is the object of an appeal litigation, refers to an act under the public law of the administrative agency, which causes a direct legal change in the legal status of the other party or other related persons, and according to the facts established by the court below in this case, the defendant requested the representative director of the non-party ship of the non-party ship of May 14, 1979 to suspend the transaction of alcoholic beverages with the plaintiff and to suspend it for a certain period. Thus, it cannot be viewed as an act of the so-called recommended nature that makes a request for recommendation or cooperation. Thus, it cannot be viewed as an administrative disposition that directly causes a direct legal change in the legal status of the non-party ship corporation of the non-party ship and the plaintiff. Thus, the judgment of the court below which appears to be the same purport is just, and it cannot be viewed as an administrative disposition that directly causes a legal change in the legal status of the non-party ship corporation of this case.

Therefore, this appeal is without merit, and it is dismissed. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Yoon So-young (Presiding Justice)