Seoul High Court 2012Nu24384 (Law No. 23, 2013)

Early High Court Decision 2009Du0087 ( November 22, 2010)

Where a foreign investor files an application for cancellation of registration, the reason for additional collection on foreign investment;

In the Restriction of Special Taxation Act, the grounds for the cancellation of registration of a foreign-invested enterprise are limited to "where a foreign investor applies for the cancellation of registration", so it can not be deemed that the case where the Minister of Commerce, Industry and Energy applies for the cancellation of registration and cancels it ex officio.

2013Du4286 Revocation of Disposition of Imposing Corporate Tax, etc.

Hasteckro Co., Ltd.

The director of the tax office

Seoul High Court Decision 2012Nu24384 Decided January 23, 2013

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final