Seoul High Court 2015Nu42673 ( October 30, 2015)

The early 2012 middle 1488

(Trial Continuation) The appropriation of the national tax refund is not subject to appeal litigation.

(Summary) The appropriation of a national tax refund is similar to a set-off under the Civil Act in that the State’s obligation to refund and the tax claim ceases to exist on an equal basis, and if there is no validity of appropriation, the taxpayer may at any time claim the return of the national tax refund already determined by a lawsuit by a non-litigation, and thus, it cannot be deemed

Article 106 of the Corporate Tax Act

Supreme Court Decision 2015Du57048

***** Company

***The Director of the Tax Office

Seoul High Court Decision 2015Nu42673 Decided October 30, 2015

2016.025

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the appeal is clearly without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so ordered by the assent

The decision shall be rendered as above.