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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-62998 ( October 14, 2016)
Title
(D) Any disposition for imposition after the expiration of the exclusion period for imposition shall be null and void.
Summary
(main point of the original trial) Even if a notice of tax payment was served on one of the persons jointly and severally liable for tax payment, it cannot be said that such notice takes effect on other persons jointly and severally liable for tax payment.
Cases
Supreme Court Decision 2016Du45301
Plaintiff-Appellee
OOO
Defendant-Appellant
Samsung Head of Samsung Tax Office
Judgment of the lower court
Seoul High Court 2015Nu62998
Imposition of Judgment
September 9, 2016
Text
1. The appeal is dismissed
2. The costs of appeal are assessed against the Defendant.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by the appellant does not include the reasons under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, but is deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per