(영문) 서울행정법원 2014. 10. 08. 선고 2014구합12451 판결이 사건의 소는 부적법한 소로서 그 흠을 보정할 수 없으므로 이 사건의 소를 각하함.[국승]
The lawsuit of this case is unlawful and thus its defects cannot be corrected. Thus, the lawsuit of this case is dismissed.
Since the defect cannot be corrected due to the illegality of an order to pay unpaid stamp amount without complying with such order, the lawsuit of this case shall be dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 219 of the Civil Procedure Act.
2014Guhap12451 Revocation of revocation of imposition of inheritance tax, etc.
00 00 2
XX Head of tax office
Pleadings without Oral Proceedings
October 8, 2014
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
The imposition of KRW 000,00, total amount of gift tax of KRW 000, and KRW 000,000, imposed on the Plaintiffs by the former Cheong-si Defendant 20 XX.
According to Article 1 of the Act on the Stamps Attached to Civil Litigation, Etc., Article 1 of the same Act provides that revenue stamps shall be affixed to a complaint in the administrative litigation procedure, and Article 13 of the same Act provides that an application filed without attaching revenue stamps or paying the amount equivalent to the value of revenue stamps in cash or by credit card
The Plaintiffs did not comply with the order of correction of payment of unpaid stamp within five days from the date of receipt of the order of correction.
Therefore, since the lawsuit of this case is unlawful and cannot be corrected, it is so decided as per Disposition by the assent of all participating Justices on the ground that the lawsuit of this case is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 219 of the Civil Procedure Act.