Seoul Central District Court-2017-Na-5050 ( December 13, 2017)

(C) If there is a illegality in the disposition of imposition of illegal income which has been forfeited or collected, the disposition shall lose its effect to be cancelled or corrected by an appeal litigation.

(1) The Supreme Court's decision on the imposition of illegal income, which is subject to forfeiture and collection, is merely the purport of the existence of illegality falling under the grounds for cancellation and correction of the disposition of imposition, and thus, the disposition of imposition loses its effect only if it is revoked by an appeal litigation or by the competent agency.

Request for correction under Article 45-2 of the Framework Act on National Taxes

Supreme Court Decision 2018Da204695 Decided Fraudulent Enrichment

○ Kim

Korea

2018.04.26

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 it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by