Seoul High Court-2017-Nu65731 ( November 09, 2017)

Cho High-2016-Seoul Government-2680 ( October 18, 2016)

Since the period for filing a request for correction is different, the revocation of the disposition rejecting the correction is illegal.

Since a request for correction filed after the lapse of the period for filing a request for correction is illegal and thus the tax authority does not have a duty to either determine or rectify the tax base and amount of tax or to take a disposition of refusal, it shall not be deemed a disposition of refusal subject to appeal even if the tax authority

Request for correction, etc. under Article 45-2 of the Framework Act

2017Du7378 The detailed global income and the revocation of revocation of a disposition rejecting a request for rectification

room*

00. Head of tax office

March 15, 2018

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices