TITLE	Supreme Court Decision 2013Du27128 Decided April 24, 2014¡¼Revocation of Disposition Imposing Acquisition Tax¡½ [full Text]
Summary
[1] Where the national/local tax service sends a tax notice which includes additional taxes on the past-due balances of a tax return, the legal nature of such a payment notice [2] Whether an additional tax on the past-due balance can be levied or collected where the main tax is not established (negative), and whether the above legal principle applies where the main tax libility can no longer be in dispute due to the lapse of objection period (affirmative) [3] Whether Article 110 subparag. 3(a) of the former Local Tax Act and Article 79-5(1) of the former Enforcement Decree of the Local Tax Act are applicable by deeming the certification of domestic residence report under the Act of Immigration and Legal Status of Overseas Koreans to be the resident registration card under the Resident Registration Act (negative)

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