(영문) 대법원 2015. 02. 13. 선고 2014두12994 판결

(심리불속행) 재조사 결정에 따른 후속 처분이 있는 날로부터 제소기간이 기산됨[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2014-Nu-900 (23, 2014.09)

Case Number of the previous trial

early 2012 Middle 3267 ( October 18, 2012)


(A) the period of filing a suit shall be calculated from the date of subsequent disposition following the decision of re-audit.


(Summary of the Judgment of the court below) Since it is reasonable to deem that the period of appeal following the decision of the re-examination is calculated from the date of receiving the notification of the subsequent disposition, the lawsuit in this case

Related statutes

Article 39 of the Inheritance Tax and Gift Tax Act


2014-Du-12994 Revocation of Disposition of Imposition of Gift Tax

Plaintiff, Appellant



o Head of the tax office

The second instance decision

Seoul High Court Decision 2014Nu900 Decided September 23, 2014


1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.


All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as