Seoul High Court 2009Nu29884 (Law No. 10, 2010)

Ex officio cancellation of business registration shall fall under an administrative disposition.

A taxpayer is subject to a disadvantageous disposition, such as imposition of unregistered additional tax, exemption from input tax, restriction on issuance of tax invoices, etc. due to ex officio cancellation of business registration, and thus, a taxpayer has the appearance and substance of a legal act that directly and specifically affects the rights and obligations of the people.

The contents of the decision shall be the same as attached.

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The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

쇠鹬 쇠鹬 3000 쇠鹬 3000

It is so decided as per Disposition by the assent of all participating Justices on the bench, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Appeal, since the petition of appeal filed by the appellant did not state the grounds of appeal and the appellate brief was not filed within the statutory period (the appellate brief filed by the plaintiff was received on August 17, 2010), since it was later