[양도소득세등부과처분취소ㆍ행정처분취소][공1982.10.1.(689),819]
Whether an application for an appeal is applied to an administrative litigation case (negative)
An application for an appeal filed under Article 12 of the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings shall apply to civil litigation cases, and administrative litigation cases shall not be applied.
Article 12 of the Act on Special Cases concerning Expedition etc. of Legal Proceedings
Supreme Court Order 81 Dated January 26, 1982
Head of Dong Daegu Tax Office
Other Party
Daegu High Court Decision 80Gu200 delivered on February 10, 1981
The appeal shall be dismissed.
The application for an appeal filed under Article 12 of the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings shall apply to civil litigation cases, and it is obvious that the application of this case is not applicable to administrative litigation cases in light of Article 2 of the same Act
Therefore, this case's application for appeal is unlawful, and it is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Lee Chang-chul (Presiding Justice)