When may the head of a local government add no surcharge to a local tax refund under the grievance exception?
General information · Not legal advice
Material to check
In a practice file we read the refund amount and the papers by which it is offset or paid, the grievance complaint and the record of how it was handled, and any decision or judgment on an objection, an adjudication request, a Board of Audit and Inspection review or administrative litigation, since the exception turns on those grounds being absent.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the exception as written: where the head of a local government offsets or pays a refund in the handling of a grievance complaint prescribed by Presidential Decree, no surcharge is added, but only where neither an application for correction under the correction provisions nor a decision or judgment on the listed challenges is present.
Another reading notices the difference between the two grounds: an application for correction removes the exception by itself, whereas the objection, adjudication request, Board of Audit review or administrative litigation ground requires a decision or judgment, so a challenge still undecided in the file may leave the exception in place.
Your judgment
If a decision on an objection arrives after the payment decision, does the file show at which moment the absence of those grounds is to be measured?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add or remove a listed ground, or if a decision explains when the absence of those grounds is judged relative to the offset or the payment decision.