Daegu High Court 2012Nu1090 ( December 21, 2012)

Cho Jae-chul201-Gu2315 (Law No. 2011, 2019)

(A) An act of refusing to accept a report on correction of business registration shall not be deemed an administrative disposition that is subject to appeal litigation.

(Abstract of the original trial) The issue of accepting a report on the correction of business registration is not an act that directly affects the rights and obligations of the plaintiff. Thus, the defendant's refusal to accept the report on the correction of business registration of this case cannot be viewed as an administrative disposition that

Article 55 of the Framework Act on National Taxes

2012Du23198 Revocation of Disposition rejecting a report on rectification of business registration

The AA

Head of Namgu Tax Office

Daegu High Court Decision 2012Nu1090 Decided September 21, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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

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