Gwangju High Court-2016-Nu-3085 ( October 06, 2016)

Cho High 2015 Mine2810 ( October 17, 2015)

(A) A decision of refund of value-added tax is not subject to appeal litigation.

(In the original instance, the decision to refund value-added tax cannot be deemed a disposition subject to an appeal litigation, and a claim for confirmation of illegality of omission cannot be deemed to have no standing to sue or an omission subject to an appeal litigation.

Article 56 of the Framework Act on National Taxes concerning other Acts

Action on infringement of rights due to violation of tax-related Acts;

AA

BB Director of the Tax Office

oly 2017.106

2017.012

1. The appeal is dismissed.

2. 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 the argument 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, the appeal is dismissed under Article 5 of the same Act. It is so decided as