Daejeon High Court 2012Nu2090 ( October 17, 2013)

Cho Jae-chul201 Jeon 4741 ( December 21, 2011)

(D) It is difficult to deem that the tax authority made a decision of reduction or exemption prior to the disposition or expressed its opinion that recognizes the fact of self-defense.

(C) The tax authority’s determination of reduction or exemption of capital gains tax is based on the premise that it is difficult to recognize the Plaintiff’s self-defense because it is merely a presumption, and it is difficult to deem that the tax authority recognized the Plaintiff’s self-defense.

2013Du3597 Revocation of Disposition of Imposing capital gains tax

Schedule AA

The Director of Budget Office

Daejeon High Court Decision 2012Nu2090 decided January 17, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the judgment below in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Elimination of Final Appeal, it is recognized that the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final