Whether a decision on tax base of corporate tax is an administrative disposition that is subject to appeal litigation (negative)

The tax base decision is the prior decision of the tax imposition disposition, which does not take effect immediately, and there is no way to dispute the tax imposition disposition when the tax imposition disposition is made later, and it cannot be viewed as an administrative disposition that is the object of appeal litigation immediately.

Article 37 of the Corporate Tax Act, Article 2 of the Administrative Litigation Act

Supreme Court Decision 83Nu12 Delivered on December 13, 1983

Attorney Kim Jin-jin, Justice Park Jong-jin, Counsel for the defendant-appellant, Counsel for the defendant-appellant, Counsel for the defendant-appellant, Counsel for defendant-appellant-appellant

Head of Seodaemun Tax Office

Seoul High Court Decision 81Gu193 delivered on April 15, 1982

The judgment below is reversed and the case is remanded to Seoul High Court.

Before determining the grounds of appeal, we examine ex officio.

Although the court below made a decision on the purport that a part of the decision on the tax base of corporate tax in the judgment of the court below was illegal on the premise that it is an administrative disposition subject to the administrative litigation, the decision on the tax base of corporate tax in this case is the prior decision on the tax imposition disposition, which does not take effect immediately, and if there is no way to dispute the disposition of tax imposition at the time of the subsequent decision on the imposition of corporate tax, it shall not be deemed that the above decision is an administrative disposition which is the object of the administrative litigation (see, e.g., Supreme Court Decision 83Nu12, Dec. 13, 1983). Thus, the court below should have investigated and judged the above fact ex officio, and it erred by misapprehending the legal principles on the administrative disposition which is the object of the administrative litigation.

Therefore, the judgment of the court below is reversed and the case is remanded to the Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Jong-soo (Presiding Justice)