Gwangju High Court 2014Nu5353 (Law No. 25, 2014)

Whether a comprehensive provision that sets forth the scope of small and medium enterprises by Presidential Decree violates the prohibition of comprehensive delegation.

This case’s enforcement decree goes beyond the legislative purpose of the former Restriction of Special Taxation Act and goes beyond the scope of the special taxation without any reasonable ground, and it is difficult to view that the enforcement decree of this case deviates from the limit of delegated legislation.

Article 2 of the Restriction of Special Taxation Act

2014Du43455 Revocation of Disposition of Imposition of Gift Tax

The AA

Head of tax office

Gwangju High Court Decision 2014Nu5353 Decided September 25, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal filed by the appellant does not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period. Accordingly, the appeal is dismissed in accordance with Article 8 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 Appeal, and the costs of appeal are assessed against the losing party. It