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| TITLE | Supreme Court Decision 2007Du18284 Decided February 25, 2010[Revocation of Disposition Rejecting Correction] [full Text] |
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| Summary | |
| [1] Whether a tax imposing authorities' rejection of a tax payor's correction claim not based on tax law can be deemed as a rejection disposition subject to appeal (negative) [2] Whether a national tax refund decision or refund rejection decision against the application for a national tax refund decision under Articles 51 (1) and 52 of the former Framework Act on National Taxes is a disposition subject to appeal litigation (negative) [3] Whether income which is not listed under Article 16 (1) subparagraphs 1 through 12 can be burdened with interest income tax under subparagraph 13 of the same paragraph after Jan. 1, 2002, the effective date of the former Income Tax Act came (affirmative with restriction) [4] The amounts of additional lump sum payments and total welfare payment paid before a member's retirement and withdrawal became taxable items of interest income tax under Article 16 (1) 13 of the former Income Tax Act | |
