Class A earned income tax based on the same corporation income and whether a request for review only targets the disposition imposing corporate tax and the same local tax is subject to the detailed and disposition of the same defense;

The effect of a request for review on only corporate tax and the same defense detailed and disposition pursuant to Article 62 of the Framework Act on National Taxes and Article 50 of the Enforcement Decree of the same Act shall not naturally affect the Class A earned income tax and the same defense detailed and disposition, solely on the ground that the detailed and disposition of Class A earned income tax and the corresponding defense detailed and disposition are based on the same corporate income.

Article 62 of the Framework Act on National Taxes, Article 50 of the Enforcement Decree of the Framework Act on National Taxes, Article 2 of the former Administrative Litigation Act (amended by Act No. 3754 of Dec. 15, 1984)

Supreme Court Decision 82Nu195 Delivered on December 16, 1984

Attorney Park Jong-chul, et al., Counsel for the defendant-appellant

Head of Guro Tax Office

Seoul High Court Decision 84Gu378 delivered on January 30, 1985

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The Plaintiff’s attorney’s ground of appeal is examined.

As a matter of course, a request for examination against Class A earned income and the same defense detailed and disposition shall not have effect on Class A earned income and the same defense detailed and disposition under Article 62 and Article 50 of the Enforcement Decree of the Framework Act on National Taxes, on the ground that the request for examination against only corporate tax and the same defense detailed and disposition is based on the same corporate income. According to the facts and records established by the court below, the plaintiff filed a request for examination against the defendant's corporate tax as of June 1, 1983 and the same defense detailed and disposition to the Commissioner of the National Tax Service on September 9, 1983, although the plaintiff filed a request for examination against the defendant's corporate tax as of September 1, 1983 and the above defense detailed and disposition were rejected without a request for examination against the above corporate tax as of September 1, 1983, and it cannot be seen that the above request for examination against Class A earned income and the same defense detailed and disposition were not affected by the misapprehension of legal principles as to the above Class B earned income and the same defense detailed and disposition.

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

Justices Yoon Il-young (Presiding Justice) Gangwon-young Kim Young-ju