Whether the defect of the above taxation can be cured in a case where a notice of correction of the above grounds, etc. is given after two years have elapsed since the date of the taxation disposition based on the tax notice, which was omitted in calculating the tax amount (negative)

The provisions of Article 128 of the Income Tax Act, Article 183 of the Enforcement Decree of the same Act, Article 22 of the Framework Act on National Taxes, and Article 9 of the National Tax Collection Act, are compulsory provisions derived from the purport of ensuring fairness in tax administration and providing taxpayers with convenience in filing an appeal. Thus, even if a tax disposition based on a tax payment notice without stating the grounds for calculating the amount of tax under the above provision was made and a notice was given to revise the grounds for calculating the amount of tax even after two years or more from the time of revocation of the said tax disposition, the said notice was made after a considerable period of time that would allow them to make a decision on whether to appeal against the above tax disposition and make a convenience in filing

Article 128 of the Income Tax Act, Article 183 of the Enforcement Decree of the Income Tax Act, Article 22 of the Framework Act on National Taxes, Article 9 of the National

Supreme Court Decision 82Nu420 Delivered on July 26, 1983

Plaintiff

Head of the tax office;

Seoul High Court Decision 80Gu554 delivered on April 10, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

Before determining the grounds of appeal by the Defendant’s litigation performer, the lower court, ex officio, determined that the Defendant did not state the grounds for calculating the tax amount under Article 128 of the Income Tax Act, Article 183 of the Enforcement Decree of the same Act, Article 22 of the Framework Act on National Taxes, and Article 9 of the National Tax Collection Act in the notice of tax payment of global income tax and the defense tax as of August 14, 1979, and notified the Defendant of the correction of the grounds for calculating the tax amount as of June 2, 1982 while the lawsuit in this case was pending, without stating the grounds for calculating the tax amount. The above legal provision was a mandatory provision in the purport that the taxpayer would be fair in tax administration and provide convenience in filing an objection. Thus, the lower court’s determination that the above legal provision was unlawful, and thus, it cannot be justified in its determination that the Plaintiff did not lawfully state the grounds for appeal as to the above taxation disposition, and thus, it did not err by misapprehending the legal requirements of the lower court’s revocation of the tax disposition.

Therefore, the defendant's appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Jeong Jong-tae (Presiding Justice)