Whether a notice of reply to an inquiry is an administrative disposition subject to appeal litigation (negative)

The administrative disposition, which is the object of an appeal litigation, shall be interpreted as an act in public law of an administrative agency, which is directly related to the rights and obligations of citizens, such as ordering the establishment of rights or the burden of obligations with respect to a specific matter, or giving rise to other legal effects. Thus, barring special circumstances, the notice of reply to inquiries shall not directly change the legal status of the other party or other related persons, and thus, shall not be subject

Article 1 of the Administrative Litigation Act

C. L. C. L. H. L. L. L. L. L. L. L.C. (Attorney Choi H.-h.)

Minister of Finance and Economy (Attorney Kim Young-young et al., Counsel for the defendant-appellant)

Seoul High Court Decision 80Gu741 delivered on August 20, 1981

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

The original administrative disposition, which is the object of an appeal litigation, shall be interpreted to mean the act of an administrative agency's act which is an act under public law and directly related to the rights and obligations of the people, such as ordering the creation of rights or the burden of obligations with respect to a specific matter or causing other legal effects. Thus, barring any special circumstance, the notice of reply to inquiry cannot be the object of an appeal litigation because it does not directly change the legal status of the other party or other interested parties. Thus, according to the records, it is clear that the court below's determination as to the transfer margin is subject to withholding tax under relevant Acts and subordinate statutes at the time of recovery of foreign investors' investment from the non-party petroleum land company, which is the object of an appeal litigation, and thus, it is difficult to view that the plaintiff's above change in the legal status of the non-party-resident corporation's domestic tax base to be subject to withholding tax pursuant to Article 56 (1) or (3) of the Corporate Tax Act or Article 5 (1) 7 of the Income Tax Act (Evidence No. 1) of Korea, which is subject to taxation for the transfer of stocks under the same Act.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)