양도소득세 부과처분 취소 및 전심절차를 거치지 아니한 부적법한 소 제기 여부[국승]
Whether an unlawful lawsuit is filed without revocation of imposition of capital gains tax or undergoing the pre-trial procedure;
Since it is an illegal lawsuit instituted without a request for examination or adjudgment which is the procedure of the previous trial, the lawsuit of issue shall be dismissed in an unlawful manner.
Article 56 (Relation with Other Acts)
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
As of April 14, 1997, the Defendant made a correction to the reduction of the imposition of capital gains tax of KRW 29,702,70 for the Plaintiff in the year 191.
As the lawsuit of this case can be acknowledged on October 31, 2006, which had not been filed under the former Framework Act on National Taxes and has been more than 8 years ago, the lawsuit of this case is an unlawful lawsuit brought without legitimate request for examination or adjudgment. Thus, the lawsuit of this case is eventually deemed to be an unlawful lawsuit. Accordingly, it is so decided as per Disposition, since the lawsuit of this case should be dismissed in some appearance or in an unlawful manner.