Seoul High Court-2017-Nu-38128 ( October 10, 2019)

(Trial Incompetence) Whether a tax investigation, except prior notice, is a legitimate tax investigation

(1) In the absence of the grounds for exclusion from the initial notice of tax investigation, a disposition based on the tax investigation without the prior notice is illegal.

Article 19 of the Income Tax Act

2019Du40567. Invalidity of a disposition imposing global income tax

○ ○

○ Head of tax office

Seoul High Court Decision 2017Nu38128 Decided April 10, 2019

on October 24, 2019

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices