Seoul High Court-2015-Nu62905 ( November 17, 2016)

(Procedure) Whether the disposition of this case was procedural defect

(1) The summary of this case’s tax investigation constitutes an exception that does not give prior notice under the proviso of Article 81-7(1) of the Framework Act on National Taxes, and thus, does not constitute procedural violation, even if not giving prior notice.

Article 81-1 of the Framework Act on National Taxes, prior notice and postponement thereof.

2016Du65015 Revocation of Disposition of Imposing Corporate Tax

O&O Engineering, Inc.

O Head of tax office

Seoul High Court Decision 2015Nu62905 Decided November 17, 2016

March 30, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of