Page 11 - The Court of Appeal for Specialized Cases_eng

10 The Court of Appeal for Specialized Cases

Tax Case Division

The characteristics of tax cases are different from ordinary civil
cases, i.e., tax cases are mostly about a dispute between government
agencies and private sectors due to the assessment or collection of tax and
revenue operated by public officers. Moreover, tax cases are complex in
terms of a large number of provisions of laws and academic principles,
such as principles of economics, economic systems, intellectual properties,
involving in the case. The collection of tax and revenue is also the primary
source of income of the state. Therefore, these cases must be adjudicated
by justices who have specific knowledge and insight on tax laws in order
to adjudicate tax cases with expediency, correctness and fairness.

Types of Case Filed to the Court

The Tax Case Division in the Court of Appeal for Specialized
Cases is empowered to adjudicate the appellate review of a judgment or
an order of the tax court on civil cases as follows:

(1) Cases with respect to appeals against any decision of any
competent officer or the committee relating to any taxation law;

(2) Cases with respect to claims by the state over tax and revenue
debts;

(3) Cases with respect to tax refunds;

(4) Cases with respect to rights or duties incurred under
a commitment made for the purpose of tax collection;

(5) Cases prescribed to be under the jurisdiction of the tax
court.