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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu64752 ( October 26, 2017)
Title
The rejection of a request for correction for a return after the deadline is not subject to appeal.
Summary
(2) Even if the tax authority reported the summary after the deadline and filed a claim for correction thereof, it is difficult to deem that the tax authority has a duty to legally respond to it, and such notification is merely an act of fact and is not subject to appeal.
Related statutes
Article 45-2 of the Framework Act on National Taxes
Cases
2017du72263 Other details of global income and revocation of disposition
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu64752 Decided October 26, 2017
Imposition of Judgment
2018.03.15
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.