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Case Number of the immediately preceding lawsuit
Seoul High Court 2018Nu182 ( December 12, 2018)
Title
(Incompetence of Review) Whether the case constitutes exceptional reasons for re-examination
Summary
(2) The lower court should have determined whether there was any error in connection with the re-examination for more than two business years, and whether there was any specific material to support the exceptional reasons for re-examination, as well as whether it was equipped at the time of the commencement of re-audit.
Related statutes
Article 81-4 (Prohibition of Abuse of Right of Tax Investigation)
Cases
2019du26 revocation of disposition of imposing corporate tax, etc.
Plaintiff-Appellant
AA
Defendant-Appellee
a) the Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2018Nu182 Decided December 12, 2018
Imposition of Judgment
on October 10, 2019
Text
All appeals are dismissed.
The costs of appeal are assessed against each party.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.