Article 26-2 (2) of the former Framework Act on National Taxes

Article 26-2 (2) of the former Framework Act on National Taxes (amended by Act No. 4672 of Dec. 31, 1993) provides that when the exclusion period of taxation under paragraph (1) of the same Article expires once, not only a new decision or revised decision, but also a new decision or revised decision that does not comply with the relevant decision or decision, in case where a decision or decision is made after the lapse of the exclusion period of taxation due to prolonged delay in the procedure of litigation, such as a request for administrative appeal or an administrative litigation, etc. as to the taxation, and where the decision or decision is made after the lapse of the exclusion period of taxation, it is prepared in order to prevent the occurrence of unreasonable cases that make it impossible for the person subject to taxation to make a decision or a disposition incidental thereto. In light of the text, the person subject to taxation can only make a decision or revised decision in accordance with the relevant decision or decision, and it is not possible to make a new

Article 26-2 of the former Framework Act on National Taxes

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Han-sung, Attorneys Lee Jong-soo et al., Counsel for plaintiff-appellant)

Co., Ltd.

Korea

Busan High Court Decision 93Na7600 delivered on December 9, 1993

The appeal is dismissed. The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Article 26-2 (2) of the former Framework Act on National Taxes (amended by Act No. 4672 of Dec. 31, 1993) provides that "in the event of an objection, request for examination, or adjudgment under the provisions of Chapter VII, request for examination under the Board of Audit and Inspection Act, or lawsuit under the Administrative Litigation Act, a decision of correction or other necessary disposition may be made according to the relevant decision or ruling before one year passes from the date on which the decision or ruling becomes final and conclusive, notwithstanding the provisions of paragraph (1)." The above provision provides that when the period of exclusion under paragraph (1) of the same Article expires, the taxation authority may not make any disposition such as a new decision or decision of correction, as well as a decision of reduction, due to the prolonged delay in the procedure of litigation such as an administrative appeal or administrative litigation, which takes place after the expiration of the period of exclusion from taxation, it is just that the decision or decision of correction cannot be made within 19 years from the date on which the decision or decision of correction becomes final and conclusive, and it cannot be made within 198 years from the original decision or decision of correction.

In addition, as long as the above decision of correction is null and void, the defendant's amount not yet refunded to the plaintiff is unjust. The plaintiff can immediately seek the return of the amount by civil procedure (see Supreme Court Decision 88Nu6610 delivered on March 12, 1990).

2. Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-ho (Presiding Justice)