(심리불속행) 과세요건 사실을 오인한 위법이 있었다 하더라도 무효에 해당하지 아니함[국승]
Seoul High Court 2011Nu24387 (20 January 20, 2012)
(Trialless Continuation) Even if there was an error of misunderstanding the fact of taxation requirements, it does not constitute invalidation.
(Summary) In light of the substance of the confirmation document and the details of the account at the time of the investigation, there is an objective reason to believe that it is subject to taxation, and even if there is an error of law by misunderstanding the facts of taxation, it cannot be deemed that it is objectively evident that it is unlawful merely by misunderstanding the facts of taxation.
2012du4951 The revocation of the disposition of capital gains tax and gift tax imposition
Kim XX et al.
Head of Suwon Tax Office
Seoul High Court Decision 2011Nu24387 Decided January 20, 2012
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the allegation in the grounds of appeal on the grounds of appeal is deemed not to include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final