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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-68040 ( October 20, 2016)
Title
When national tax refund is paid, the refund on the refund of national tax shall be paid.
Summary
(2) The head of a tax office shall determine the refund of national taxes if there is a refund to be refunded, and the refund of national taxes shall be added to the refund of national taxes (Article 51 (1) and Article 52 of the Framework Act on National Taxes).
Related statutes
Article 52 (Additional Payment of National Taxes)
Cases
2016du61297 Demanding payment of refund money, etc.
Plaintiff-Appellant
○ General Construction
Defendant-Appellee
Republic of Korea 1
Judgment of the lower court
Seoul High Court Decision 2015Nu68040 Decided October 20, 2016
Imposition of Judgment
on 03.03 09
Text
All appeals are dismissed.
The costs of appeal are assessed against each party, while the costs of appeal between the Plaintiff and Defendant Samsung Tax Office are assessed against the Plaintiff.
Reasons
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal is not acceptable or not to exclude the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
March 9, 2017