Busan High Court 2010Nu3565 ( December 17, 2010)

Cho High Court Decision 2008Da3571 (Law No. 25, 2009)

(Incompetence of hearing) It is difficult to deem that the defect in the electronic notice of disposition is serious and obvious.

(C) If a user of an authorized certificate and a user of an authorized certificate are confirmed to be the same person through the system of registration of an authorized certificate, if a user of an authorized certificate and a user of an authorized certificate accept the application for electronic notification and electronically notifies the tax disposition, it is difficult to deem that the disposition has a significant

Article 8 of the Framework Act on National Taxes, Article 10 of the Framework Act on National Taxes

2011du2262 Value-added Tax and global income tax and confirmation of invalidity thereof.

Section AA

1. The head of ○○ Tax Office;

Busan High Court Decision 2010Nu3565 Decided December 17, 2010

All appeals are 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 were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,