Suwon District Court-2017-B-79059 ( October 02, 2018)

(Trial Disorder) Whether or not the State becomes aware of the grounds for cancellation shall be based on the point of time when a tax official in charge of collecting tax claims becomes aware of.

(b)When the State exercises its right of revocation for a legal act of a delinquent taxpayer with a claim for preservation as a preserved bond, whether the State becomes aware of the grounds for revocation in relation to the starting point of the limitation period shall be determined on the basis of the tax official’s awareness in charge of the collection, preservation, etc. of claims, unless there are special circumstances.

Article 30 of the National Tax Collection Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The lower judgment and the appellate brief all of the records of this case were examined, but the appellant’s grounds of appeal are examined.

The argument about the appeal procedure does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

Since it is deemed that there is no reason or reason, all appeals are dismissed pursuant to Article 5 of the same Act.

It is so decided as per Disposition by the assent of all participating Justices on the bench.