Whether it constitutes grounds for ex post facto action subject to request for rectification

The scope of the dispute is limited to the additional tax because it was not filed from the beginning with respect to the relevant corporate tax if the purport of the claim is modified to dispute only the additional tax after filing a lawsuit concerning the principal tax. Accordingly, the judgment of the court does not fall under the grounds for subsequent filing of the main claim for correction.

2013Du10298 Revocation of a disposition rejecting a request for rectification

주식회사 ㅇㅇㅇㅇ

The director of the Southern Incheon District Office

Seoul High Court Decision 2012Nu12077 Decided April 12, 2013

September 12, 2013

The appeal is dismissed.

The plaintiff's answer to the costs of appeal.

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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the above Act, and it is so decided as per Disposition by