Busan High Court-2015-Nu22981 (Law No. 16, 27 April 2016)

(Incompetence of Hearing) The result of processing a civil petition for grievance shall not be subject to appeal.

(C) A civil petition filed after 90 days from the date of the disposition cannot be deemed to have complied with a legitimate procedure, since the result of the civil petition for grievance does not constitute an object to be seen.

Article 55 of the Framework Act on National Taxes

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's allegation in 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. Accordingly, all of the appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party.