Seoul High Court-2016-Nu62513 (Law No. 28, 2017)

Cho-2015-west-1427 (Law No. 13, 2015)

(A) If an audit official confirms on-site as a follow-up measure for the tax office of the Commissioner of the National Tax Service, it does not constitute a duplicate investigation.

(Main) On-site inspections conducted by the Commissioner of the National Tax Service as a follow-up measures for the comprehensive audit of the tax office by the Commissioner of the National Tax Service are distinct from those for the tax investigation exercising the right to ask questions to taxpayers or relevant persons.

Article 81-4 (Prohibition of Abuse of Right of Tax Investigation)

Supreme Court Decision 2017Du53927 Decided capital gains tax

The United States of America

BB Director of the Tax Office

Seoul High Court-2016-Nu62513 (Law No. 28, 2017)

October 26, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.