Busan High Court 2010Nu5080 ( October 21, 2011)

Cho High Court Decision 2008Da3651 (O4. 15)

(A) It is reasonable to extend the period of tax investigation, and the disposition imposed on a general taxable person is legitimate.

(C) Article 18(1) of the Criminal Procedure Act provides that a tax investigation period shall be extended in cases where a tax investigation period is corrected or notified as a result of a tax investigation, and Article 1(1) of the same Act provides that a tax investigation period shall not be imposed in cases where a tax investigation period is corrected or notified as a result of tax investigation.

2011Du5223, revocation of disposition of imposition, including value-added tax

Gyeong-gu

○○ Head of tax office

Busan High Court Decision 2010Nu5080 Decided January 21, 2011

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,