Seoul High Court-2017-Nu-41308 ( August 30, 2017)

(Incompetence of Trial) Whether there is any defect of invalidation after the extinctive prescription has been completed.

Since the Plaintiff’s tax liability for capital gains tax was not determined due to the original disposition that was null and void, extinctive prescription of the right to collect national tax does not run, and the instant disposition was made within the exclusion period of imposition.

Article 27 of the Framework Act on National Taxes

2017Du61171

AA

〇〇세무서장

Seoul High Court Decision 2017Nu41308 Decided August 30, 2017

January 11, 2018

The appeal is 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 it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.