상고장에 상고이유의 기재가 없고, 법정기간 내에 상고이유서를 제출하지 않았으므로 상고를 기각함[국승]
Seoul High Court-2016-Nu-46498 (Law No. 26, 2017)
Seocho 201Ch 1706 (26. 2013.09.26), 2012Ch 4025 (25. 2013.09.25)
The appeal shall be dismissed inasmuch as there is no indication in the grounds of appeal in the petition of appeal and the appellate brief was not filed within the statutory period.
The appeal is dismissed 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 appellate brief submitted by the appellant was not indicated in the grounds of appeal and was not filed within the statutory period (the appellate brief submitted by the plaintiff was received later than the statutory period).
Special cases of gift tax on overseas donation Article 21 of the Adjustment of International Taxes Act
Scope of transfer income under Article 118-2 of the former Income Tax Act
2017Du47304 Revocation of Disposition of Imposing capital gains tax
Park AA
BB Director of the Tax Office
Seoul High Court Decision 2016Nu46498 Decided 26, 2017
2018.03.07
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The appeal is dismissed 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 appellate brief submitted by the appellant did not contain any statement in the grounds of appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the plaintiff was received on October 20, 2017), and it is so decided as per Disposition by the assent of all participating Justices.