선행판결의 기판력[국승]
Seoul Administrative Court-2016 - Gu Group - 61122 (2017.04.07)
Res judicata of a preceding judgment
The res judicata effect of a final and conclusive judgment dismissed in a lawsuit seeking revocation of a taxation disposition extends to the lawsuit seeking nullification of the said taxation disposition (see, e.g., Supreme Court Decision 2002Du3669, May 16, 2003).
Article 8(2) of the Administrative Litigation Act, main sentence of Article 420 of the Civil Procedure Act
Seoul High Court-2017-Nu-47450
AA
BB Director of the Tax Office
National Rotations
July 13, 2017
August 17, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The transfer income tax reverted to the Plaintiff in January 1, 2013 by the Defendant against the Plaintiff on January 1, 2013
22,593,863 won shall be confirmed as null and void.
1. Quotation of judgment of the first instance;
Article 8(2) of the Administrative Litigation Act, civil law, since the reasoning of this court's judgment is identical to that of the first instance court.
It shall be quoted by the main sentence of Article 420 of the Litigation Act.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.