Seoul High Court 2016Nu71008 (20 July 20, 2016)

(D) It is not sufficient to say that there is an illegal cause for invalidation of the proceeding. The defect must be clear that there is a significant violation of the laws and regulations.

(1) The summary of the disposition in this case is unlawful, but it cannot be deemed that the disposition in this case is null and void as it is objectively obvious, and it cannot be deemed that the disposition in this case was filed again according to the notice of procedure for remedying the result of the investigation attached to the notice of the result of the reexamination by the administrative agency.

2016Du47635 Revocation of Disposition of Imposing capital gains tax

Dog Dog

OO Head of the tax office

Seoul High Court Decision 2016Nu71008 Decided 2016.20

October 27, 2016

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 provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

November 24, 2016

Justices Kim Chang-suk

Justices Lee Sang-hoon

Justices Jo Hee-de

Justices Park Sang-ok