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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-53755 ( December 14, 2016)
Title
(In a case of rejection of a request for correction after the lapse of three years from the statutory due date of return, the lawsuit of this case brought in the form of party litigation is unlawful as an appeal litigation case.
Summary
(C) In a case where a disposition of rejection is rendered after the lapse of three years from the statutory due date of filing a petition for correction after the lapse of the statutory due date of filing the petition, the lawsuit of this case filed in the form of a party litigation is illegal and, even if an appeal is filed, the lawsuit is not governed by law
Related statutes
Tax amount paid under Article 17 of the Value-Added Tax Act
Cases
Supreme Court Decision 2016Du31392 Decided Value-Added Tax Return
Plaintiff-Appellant
IsaA
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Seoul High Court Decision 2016Nu53755 Decided December 14, 2016
Imposition of Judgment
March 3, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal does not contain any statement in the grounds of final appeal, and it is so decided as per Disposition by the assent of all participating Justices