Seoul High Court 2011Nu31446 (Law No. 23, 2012)

Seocho 2010west 1433 ( November 09, 2010)

(F) The right to request correction provided for in the Framework Act on National Taxes has already become extinct and thus has already been rejected.

(Summary of the Judgment of the Supreme Court) Notice of a claim for correction is without a reason to rectify, and the deadline for request expires, but the plaintiff who does not have the right to file an application after the deadline for request has answer to the application, so it cannot be viewed as a disposition subject to appeal.

2012Du14217 Revocation of Disposition of Levying Inheritance Tax

Republic of Korea

head of Sung Dong Tax Office

Seoul High Court Decision 2011Nu31446 Decided May 23, 2012

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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with 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