Seoul High Court-2015-Nu-38865 ( November 11, 2015)

Seocho 2014west 5137 (Law No. 115, 2015)

(C)The decision to reject an application for refund of withholding tax requested by the original taxpayer shall not be subject to appeal.

(1)The decision to reject the refund of the amount of withholding tax paid by the original taxpayer does not constitute a disposition that is subject to appeal litigation, and the notification of refund does not constitute a disposition to refuse the correction of the global income tax.

2016Du4794 Revocation of Disposition rejecting global income tax refund

Hyo

◊◊세무서장

Seoul High Court Decision 2016Nu34570 Decided July 26, 2016

November 25, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent