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(영문) 서울고등법원 2014. 04. 30. 선고 2013누19358 판결
이 사건 소는 취소의 대상이 되는 피고의 경정청구 거부처분 자체가 존재하지 않아 소 제기 자체가 부적법하므로 각하 결정함이 타당함 [각하]
Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2012Guhap31670 ( October 14, 2013)

Case Number of the previous trial

Cho High Court Decision 2010Du3181 (Ob. 22, 2012)

Title

It is reasonable to dismiss the lawsuit of this case since the defendant's rejection disposition of the claim of this case does not exist and the lawsuit itself is illegal.

Summary

It is reasonable to dismiss the lawsuit of this case since the defendant's rejection disposition of the claim of this case does not exist and the lawsuit itself is illegal.

Cases

2013Nu19358 Revocation of Disposition of Refusal to Request Corporate Tax Revision

Plaintiff and appellant

AA card corporation

Defendant, Appellant

BB Director of the Tax Office

Judgment of the first instance court

Seoul Administrative Court Decision 2012Guhap31670 decided June 14, 2013

Conclusion of Pleadings

March 19, 2014

Imposition of Judgment

April 30, 2014

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on February 19, 2010 against the plaintiff shall be revoked.

Reasons

1. cite the judgment of the first instance;

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.

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