Supreme Court dismisses extraordinary review regarding tax official exclusion from second-instance proceedings.

The Supreme Court dismissed the extraordinary review filed by a taxpayer against a tax authority decision. The taxpayer argued that a tax official who previously adjudicated the case in the first instance should be excluded from the second instance under Article 130 of the Tax Procedure Act. The court held that the statute only mandates exclusion if the official is transferred to the second-instance organ specifically to re-adjudicate the same matter, which did not occur here. Consequently, the official's prior participation in the first instance did not constitute a valid ground for exclusion in this context.