Facts
Appellant [A.] objected to the final ruling of the Federal Tax Administration (FTA) of October 20, 2020, in which it decided to grant administrative assistance to the Republic of Korea. The FTA had, based on a request for administrative assistance from the Republic of Korea of July 17, 2020, requested information about allegedly tax-liable individuals in the Republic of Korea, who could be identified by means of two lists with customer numbers and further details.
The Federal Administrative Court dismissed [A.] 's appeal with a judgment of December 21, 2021. [A.] then appealed to the Federal Supreme Court and requested the annulment of the judgment of December 21, 2021.
Considerations
The Federal Supreme Court examined its jurisdiction and the further requirements for admission on its own initiative. It found that the legal issues raised were not of fundamental importance, as the case law had already clarified under what circumstances a domicile code could be considered a sufficient indication of tax liability in the Republic of Korea to affirm the requirement of probable relevance.
The Federal Supreme Court further stated that the presumption of good faith could only be rebutted on the basis of concrete, proven indications. The appellant had not sufficiently demonstrated that the requesting authority had obtained the information about the…