If the initial taxation disposition has been corrected or corrected, the tax difference subject to the administrative litigation;

In a case where the tax authority finds any error in the amount of the tax assessment and the amount of the tax assessment after the taxation authority made a tax assessment and made a reduction thereof, it is nothing more than to cancel the tax assessment and the amount of the tax initially determined in the tax assessment, and therefore, the first taxation and the amount of the tax are continued to exist within the scope of the reduced amount, and only the amount of the tax assessment and the amount of the

Article 19 of the Administrative Litigation Act

Supreme Court Decision 84Nu225 Delivered on December 11, 1984

Plaintiff

Head of Eastern Tax Office

Seoul High Court Decision 85Gu107 delivered on July 25, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the Plaintiff’s ground of appeal.

In a case where the tax authority found an error in the tax base and amount of tax after a tax disposition was issued and found to reduce it, it was nothing more than revoking part of the tax base and amount of tax initially determined in the tax disposition. Thus, the first tax disposition continues to exist within the scope of the reduced tax base and amount of tax, and this disposition is only the object of the lawsuit and it cannot be the object of the lawsuit (see Supreme Court Decision 84Nu225, Dec. 11, 1984). From the above point of view, the court below's notice of change of July 9, 1984 was merely a disposition to reduce the amount of tax by the original disposition of April 27, 1984, which was the initial tax disposition, and even if this lawsuit was the object of the initial tax disposition, it is improper to determine that it was unlawful because it was not in accordance with the legitimate pre-trial procedure as to this disposition, and there is no error in the misapprehension of the law by misapprehending the law or misunderstanding the law on the principle of no taxation without law, as alleged in the arguments.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-soo (Presiding Justice)