Seoul High Court 2008Nu32791 ( November 12, 2009)

early 2007west2749 ( December 31, 2007)

(A) The rejection of a claim for correction after the lapse of the time limit shall not be subject to appeal litigation.

Since a request for correction filed after the lapse of the deadline is nothing more than a factual act that simply seeks a request for correction to the tax authority, it shall not be subject to appeal even if the tax authority refuses a request for correction.

2012du29103 Revocation of revocation of request for rectification

AAAA Corporation

Head of Yeongdeungpo Tax Office

Supreme Court Decision 2009Du23587 Decided November 24, 2011

The appeal is dismissed.

The plaintiff shall bear the costs of appeal.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final