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Case Number of the immediately preceding lawsuit
Daegu High Court 2012Nu1069 ( February 21, 2012)
Case Number of the previous trial
Cho High-depth 201Gu0582 ( October 24, 2011)
Title
(Incompetence of hearing) An act of recovery of corporate tax amount from the person to whom the income belongs shall not be deemed as a ground for subsequent claim for correction.
Summary
(Summary) Even if the Plaintiff recovered the amount equivalent to the corporate tax from the person to whom the income belongs and changed the actual income amount to which the income earner belongs, it is difficult to regard the recovered act as "decision or rectification to change the ownership of the income income and other taxable objects to a third party", and even if it falls under the grounds for subsequent request for correction, it is inappropriate to request correction even more than 2 months from the date of notification of correction of the corporate tax or notification
Cases
2012du23181 Revocation of revocation of request for rectification
Plaintiff-Appellant
AAA Institute of Education for a school foundation
Defendant-Appellee
Head of the Tax Office
Judgment of the lower court
Daegu High Court Decision 2012Nu1069 Decided September 21, 2012
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 by appellant were examined, but their arguments on the grounds of appeal by 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, and they are dismissed pursuant to Article 5 of the above 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