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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu62196 (2016.01)
Title
A request for correction filed with the lapse of the deadline for filing a request for correction shall be inappropriate.
Summary
(2) A claim for correction filed with an exception to the deadline for filing a request for correction may not be subject to an appeal by the tax authority, because it is inappropriate to file a request for correction.
Text
The appeal is dismissed.
Expenses for appeal shall be borne by the defendant
Reasons
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it shall be dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.
Related statutes
Article 45-2 of the Framework Act on National Taxes