Whether a taxpayer may make a request for correction pursuant to Article 45-2 (2) 1 of the Framework Act on National Taxes even after the expiration of the limitation period of the right to impose national taxes (affirmative)

According to the provisions of Article 45-2(2)1 of the Framework Act on National Taxes, when any transaction, act, etc., which is the basis of calculation of the first return, decision or adjusted tax base and amount of tax, becomes final and conclusive as different by a ruling on the relevant lawsuit, a request for correction may be filed within 2 months from the date on which he/she becomes aware of the occurrence of such cause, regardless of the period stipulated in paragraph (1). If a dispute arises with respect to the transaction, act, etc., which is the basis of calculation of the first return, decision or adjusted tax base and amount of tax, and becomes final and conclusive as different by a ruling on such transaction, act, etc., the taxpayer may file a request for correction pursuant to the provisions of

Articles 26-2 and 45-2 (1) and (2) 1 of the Framework Act on National Taxes

Plaintiff (Attorney Yang Sung-sung et al., Counsel for the plaintiff-appellant)

Mapo Tax Office (Attorney Park So-young et al., Counsel for the defendant-appellant)

Seoul High Court Decision 2004Nu9472 delivered on June 2, 2005

The appeal is dismissed. The costs of appeal are assessed against the defendant.

According to Article 45-2(2)1 of the Framework Act on National Taxes, when any transaction, act, etc., which is the basis of calculating the first return, decision or adjusted tax base and amount of tax, becomes final and conclusive as different by a ruling on the relevant lawsuit, a request for correction may be filed within 2 months from the date on which he/she becomes aware of the occurrence of such cause, regardless of the period stipulated in paragraph (1). If a dispute arises with respect to the transaction or act, etc., which is the basis of calculating the first return, decision or adjusted tax base and amount of tax, and becomes final and conclusive as different by a ruling, the taxpayer may file a request for correction pursuant to Article 45-2(2)1 of the Framework Act on National Taxes even

In the same purport, the court below is just in holding that even if the plaintiff imposed global income tax on the plaintiff's transfer of the copyright of the computer program related to patient management and medical insurance claims to ASS Korea, but the period of exclusion of the right to impose national tax has expired after the dispute arising in connection with the transfer of the above copyright between the plaintiff and the above company, so long as the above copyright transfer contract becomes null and void by the judgment, the above global income detailed and disposition should be revoked, and even if the plaintiff's request for correction in this case was made after the expiration of the exclusion period of the right to impose national tax on the above global income tax, it is legitimate even if the plaintiff's request for correction in this case was made after the expiration of the exclusion period of the right to impose national tax on the above global income tax, the defendant shall determine the appropriateness according to the request for correction, and the rejection is unlawful, and there is no error of law

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kim Yong-dam (Presiding Justice)