상고심절차에 관한 특례법 제4조 제1항 각 호에 정한 사유를 포함하지 아니하므로 기각[국승]
Seoul High Court 2013Nu18546 (2013.09.04)
Dismissal of the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure of Final Appeal is not included.
Inasmuch as the ground of appeal by an appellant is not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal or is deemed groundless, the appeal is dismissed in accordance with Article 5
Article 104 of the Enforcement Decree of Corporate Tax Act
2013Du20981 Revocation of Disposition of Imposition of Gift Tax
IsaA
Head of Seodaemun Tax Office
Supreme Court Decision 2013Du1850 Decided June 13, 2013
Seoul High Court Decision 2013Nu18546 Decided September 4, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by