All
| TITLE | Supreme Court en banc Decision 2019Du53464 September 9, 2021 ¡¼Claim for Revocation of Disposition Revoking Appointment of Settlement Team¡½ [full Text] |
|---|---|
| Summary | |
| ¡¼Main Issue and Holding¡½ Whether Article 97-3(1) of the Enforcement Decree of the Corporate Tax Act and Article 131-3(1) of the Enforcement Decree of the Income Tax Act are in deviation from the scope of delegation by their respective parent law, which are Article 60(9) of the Corporate Tax Act and Article 70(6) of the Income Tax Act, and are thus null and void, for they are in violation of the freedom to conduct business guaranteed by the Constitution and the principle of equity (affirmative) | |


