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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-49296 ( September 19, 2017)
Title
(Trial Disorder) The data already investigated in the previous tax investigation does not constitute a clear evidence to prove the suspicion of tax evasion.
Summary
(Main) The third tax investigation of this case is conducted based on the data already investigated in the previous tax investigation, so it constitutes an illegal duplicate investigation.
Related statutes
Article 81-4 of the Framework Act on National Taxes (Prohibition of Abuse of Right of Tax Investigation)
Examining the lower judgment and the grounds of appeal, the grounds of appeal by the appellant are not included in the grounds of each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by