전심절차를 거치는 아니한 부분은 부적법하여 소를 각하하고, 연대납세의무자 처분은 적법함[국승]
Seoul High Court 2014Nu1286 (2014.09.02)
The portion which goes through the procedure of the previous trial shall be dismissed as unlawful, and the disposition of a joint and several taxpayer is legitimate.
The part not going through the procedure of the previous trial is unlawful and dismissed the lawsuit, and the disposition of this case made against the plaintiff KimB as a joint obligor on the premise that the plaintiff KimB donated KRW 000 to the plaintiff KimB is legitimate.
Article 4 of the Inheritance Tax and Gift Tax Act
2014Du14457 Revocation of Disposition of Imposition of Gift Tax
○○ and one other
○ Head of tax office
Seoul High Court 2014Nu1286 ( September 2, 2014)
January 20, 2015
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the appellant did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period, it is so decided as per