Seoul High Court 2008Nu22626 (Law No. 30, 2009)

National High Court 2006J 3553 (2007.05.09)

Whether the principle of good faith is applied to the case where a trade code is assigned differently from the fact.

It cannot be viewed as a public view that the disposition authority directly recognizes the business that it operates to the taxpayer only by erroneously granting a business code.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by