Who may bring a dispute application over a national tax disposition, and which dispositions can never be challenged this way?
General information · Not legal advice
Material to check
The exercise file holds the disposition notice or payment notice served, the paper it came from, and any record of what right or interest the applicant says was infringed. For an interested person, the file must show which listed capacity applies, and, for the classes of tax obligor, that a payment notice was received.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
A person whose rights or interests are infringed by an unlawful or improper disposition under the Framework Act on National Taxes or the tax laws, or by a failure to make a necessary disposition, may seek cancellation or change of that disposition, or claim the necessary disposition. An interested person whose interests will be infringed and who stands in a listed capacity may make the same claims against the disposition given to the person who received it.
Another view draws a boundary: this does not reach a notice of penalty under the criminal tax procedure law, a disposition examined by the Board of Audit and Inspection or a disposition on such a review, or an administrative fine under this Act and the tax laws. The provision also leaves open who falls in the outer class of interested persons the Presidential Decree sets, and does not require a payment notice for a guarantor.
Your judgment
If the file shows a payment notice but not the assessment behind it, how could the applicant show the notice is a disposition under the tax laws?
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 category of excluded disposition or of eligible interested person, or if a court decision decides whether a disposition of a given kind falls under the tax laws.