Gwangju High Court-2016-Nu-2361 ( October 24, 2017)

(A) Extinctive prescription is applicable to a collection disposition, and the extinctive prescription is calculated from the day following the due date of payment.

(2) The summary of the statute of limitations is that the statute of limitations applies to a collection disposition, not to a tax disposition, and thus the statute of limitations for the collection disposition is not immediately unlawful. In addition, the statute of limitations for the collection right is calculated from the day following the due date for the payment, since the statute of limitations for the collection disposition has expired

Article 26-2(1) of the Framework Act on National Taxes, Article 26-2(2) of the Framework Act on National Taxes, Article 27(1) of the Framework Act on National Taxes, and Article 27(1) of the Framework Act

Supreme Court-2017-Du-5704 ( December 04, 2017) revocation of revocation of the imposition of penalty tax.

AA

00. Head of tax office

Gwangju High Court Decision 2016Nu2361 Decided July 24, 2017

November 23, 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 allegation in the grounds of appeal on the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the