According to the judgment of the court below, with respect to the plaintiff's claim of this case seeking the revocation of tax disposition of KRW 1,521,37 of capital gains tax in 1980 imposed by the defendant against the plaintiff on February 14, 1981, and of KRW 152,133 of capital gains tax in 1980, the court below ruled that the defendant revoked the part concerning capital gains tax base and the defense tax corresponding to the portion exceeding KRW 1,136,579 of capital gains tax amount and the defense tax amount corresponding to the amount exceeding KRW 1,521,37 of capital gains tax in 1980 and the defense tax amount corresponding thereto, and dismissed the remaining claims of the plaintiff.

The judgment order is a conclusion as to the propriety of a lawsuit or the propriety of a claim, and it is clearly specified within the scope of admitting or rejecting the claim, and in light of res judicata or compulsory execution, it is necessary to specify the rights or legal relations, and in particular, it is not clearly specified that the above order of the judgment of the court below is revoked, but it is not clearly specified that the amount of the tax imposed is revoked. However, it is ordered to cancel the transfer income tax corresponding to the portion exceeding 1,136,579 won, and the corresponding defense tax base amount, and it is not clear which amount of the tax is calculated according to what criteria the tax base amount is, and thus, it cannot be said that the cancelled tax disposition is specified.

Therefore, since the judgment of the court below cannot maintain clarity that should be prepared as a judgment, it is not possible to decide on the grounds of appeal, and it is remanded to the court below for a new trial and determination. It is so decided as per Disposition by the assent of all participating judges.

Justices Lee Il-young (Presiding Justice)