Seoul Eastern District Court 2015Na26292 ( October 22, 2016)

(D) The Plaintiff’s act of reporting or paying capital gains tax as a resident cannot be deemed to be null and void as a matter of course.

(2) The plaintiff's report and payment act cannot be viewed as an act of the plaintiff's filing of a return, and it cannot be viewed as an act of the plaintiff's filing of a return, and it cannot be viewed as an act of the plaintiff.

Article 741 of the Civil Act: Contents of Unjust Enrichment

2016Da240628 Return of Fraudulent Gains

1. AA (BBB BBBB) (BB);

1. Korea;

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 allegation in the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party.