Seoul High Court 2014Nu69329 (Law No. 21, 2015)

(C) If there is a ground for subsequent correction for the plaintiff

(1) In the event that there are grounds for subsequent correction (a judgment) under the Framework Act on National Taxes and the grounds for correction have occurred prior to the disposition rejecting correction, it would be deemed that the disposition agency should judge whether the grounds are legitimate or not in accordance with the purport of subsequent request for correction.

Article 45-2 of the Framework Act on National Taxes

2015du50139 Revocation of revocation of revocation of inheritance tax rectification

KimA

BB Director of the Tax Office

Seoul High Court Decision 2014Nu69329 Decided July 21, 2015

December 10, 2015

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.