Seoul High Court (Chuncheon)-2015-Nu-849 (Law No. 26, 2016)

Early High Court Decision 2015Du4785 ( December 30, 2014)

The lawsuit of this case is unlawful because it does not perform legitimate pre-trial procedures.

Since a tax appeal was filed after the lapse of 90 days from the date of disposition, the lawsuit of this case is unlawful because it does not perform legitimate procedure of prior trial.

Article 68 of the Framework Act on National Taxes

2016Du54619 Revocation of Disposition of Imposing capital gains tax

AAA

○ Head of tax office

Seoul High Court (Chuncheon) 2015Nu849 (Law No. 26, 2016)

2017.012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per