Incheon District Court-2016-Gu Partnership-53498 ( August 17, 2017)

Notice of rejection of a request for correction filed after the lapse of 90 days from the deadline for filing the request shall have the nature of simple civil petition correspondence, and it shall not be deemed a disposition.

The rejection notice of a request for correction filed after the lapse of 90 days from the deadline for filing the request shall have the nature of simple civil petition correspondence, and shall not be deemed a rejection disposition subject to appeal.

Article 45(2) of the Framework Act on National Taxes

Seoul High Court 2017Nu70856 Revocation of Disposition Rejecting Claim for Rectification

000 Construction Co., Ltd.

00. Head of tax office

Incheon District Court Decision 2016Guhap53498 Decided August 17, 2017

December 1, 2017

December 15, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on April 19, 2016 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this judgment is as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are cited inasmuch as the reason for this judgment is the same as the reason for the first instance judgment in the appearance of the first instance court where the phrase “ May 11, 2016” of the 17th judgment “as of April 19, 2016.”

2. Conclusion

Therefore, the lawsuit of this case is dismissed as it is unlawful, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.