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Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon) 2014Nu231 (Law No. 21, 2014)
Title
Article 56(2) of the Framework Act on National Taxes excludes the application of Article 18 of the Administrative Litigation Act.
Summary
The provisions of Article 56 (2) of the Framework Act on National Taxes concerning the procedure of the preceding trial are excluded from the application of Article 18 of the Administrative Litigation Act, and a lawsuit without a request for examination or adjudgment is unlawful.
Related statutes
Article 55 of the Framework Act on National Taxes: Relation to other Acts of Article 56 of the Framework Act on National Taxes
Cases
2014Du37849 Revocation of business suspension
Plaintiff-Appellant
△△△△ Corporation
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court (Chuncheon) Decision 2014Nu231 Decided May 21, 2014
Imposition of Judgment
September 16, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent