양도소득세신고시인결정통지취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasons why the court should explain this part of the disposition are as follows: “C. The defendant made a ruling of approval on August 18, 2010 on the return after the deadline for the transfer income tax as of August 17, 2010 and notified the plaintiff of the decision that there is no notified amount of transfer income tax,” among the part of the “1 disposition process” of the judgment of the court of first instance (the second-class 3-class 8 of the second-class 3 of the second-class 8 of the second-class 8 of the judgment). The defendant notified the plaintiff of the decision that there was no notified amount of transfer income tax after the deadline for the transfer income tax as of August 17, 2010. The defendant notified the plaintiff that there was no notified amount of transfer income tax (the above notice No. 1-class 1, hereinafter referred to as the “instant disposition”). Thus, it is identical to the details of the above disposition, and thus, it is cited pursuant to Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. As to whether the instant disposition can be seen as an administrative disposition
A. The purpose of the relevant legal doctrine system is to relieve citizens from infringement of their rights or interests by an administrative agency’s illegal disposition or other exercise or non-exercise of public power, and to properly resolve disputes over the relationship of rights or application of law under public law. Thus, whether an administrative disposition is subject to appeal litigation should be determined on the basis of the purpose of the administrative litigation system or the function of protecting citizens’ rights and interests by judicial power, in addition to the nature and effect of the act
(see, e.g., Supreme Court Decision 2010Du19720, Jun. 14, 2012). In addition, the issue of whether an administrative agency’s act may be subject to appeal litigation cannot be determined abstractly and generally, and in specific cases, an administrative disposition is an act that directly affects the rights and obligations of the people as a law enforcement with respect to specific facts conducted by an administrative agency as the public authority.