Seoul High Court 2014Nu57494 (Law No. 29, 2015)

In case of an appeal litigation, the period of appeal shall be calculated from the earlier date of the date when a written decision is served on the accounting corporation or the date when the written decision is served on the

An accounting firm shall calculate the period of filing a lawsuit on the grounds that the plaintiff himself/herself has the power of representation with respect to the tax judgment, and that the calculation of the period of filing a lawsuit should be based on the date when the decision of the Tax Tribunal is notified.

2015Du39620 Revocation of Disposition of Imposition of Value-Added Tax

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○ Head of tax office

Seoul High Court Decision 2014Nu57494 Decided January 29, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of