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(영문) 서울고등법원 2014. 09. 25. 선고 2014누49028 판결

전심절차를 미경유하여 각하 판결함.[국승]

Case Number of the immediately preceding lawsuit

Suwon District Court 2013Gudan5276 (2014.04)

Title

The judgment of dismissal shall be dismissed without passing through the procedure of the previous trial.

Summary

In filing an administrative litigation seeking cancellation of taxation disposition, the lawsuit of this case which does not necessarily undergo an essential pre-trial procedure such as a request for review or a request for trial under the Framework Act on National Taxes, unlike the discretionary pre-trial principle of administrative litigation applied to general administrative litigation

Cases

2014Nu49028 Revocation of Disposition of Imposing capital gains tax

Plaintiff and appellant

Park AA

Defendant, Appellant

The Head of Sungnam Water Supply Office

Judgment of the first instance court

Suwon District Court Decision 2013Gudan5276 Decided April 9, 2014

Conclusion of Pleadings

September 4, 2014

Imposition of Judgment

September 25, 2014

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 15,264,620 against the Plaintiff on November 1, 2013 shall be revoked.

Reasons

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

The plaintiff's appeal is dismissed for lack of reason.