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(영문) 대법원 2014. 01. 23. 선고 2013두20981 판결

상고심절차에 관한 특례법 제4조 제1항 각 호에 정한 사유를 포함하지 아니하므로 기각[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu18546 (2013.09.04)

Title

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.

Summary

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

Related statutes

Article 104 of the Enforcement Decree of Corporate Tax Act

Cases

2013Du20981 Revocation of Disposition of Imposition of Gift Tax

Plaintiff-Appellant

IsaA

Defendant-Appellee

Head of Seodaemun Tax Office

Judgment of remand

Supreme Court Decision 2013Du1850 Decided June 13, 2013

Judgment of the lower court

Seoul High Court Decision 2013Nu18546 Decided September 4, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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