전심절차를 미경유하여 각하 판결함.[국승]
Suwon District Court 2013Gudan5276 (2014.04)
The judgment of dismissal shall be dismissed without passing through the procedure of the previous trial.
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
2014Nu49028 Revocation of Disposition of Imposing capital gains tax
Park AA
The Head of Sungnam Water Supply Office
Suwon District Court Decision 2013Gudan5276 Decided April 9, 2014
September 4, 2014
September 25, 2014
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 imposition of capital gains tax of KRW 15,264,620 against the Plaintiff on November 1, 2013 shall be revoked.
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.