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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-73213 ( October 24, 2018)
Title
Whether Article 66 Article 14 of the Enforcement Decree of the Restriction of Special Taxation Act, newly established, is a petition-oriented legislation
Summary
Article 66 (14) of the Enforcement Decree of the Restriction of Special Taxation Act, which was newly established, does not violate the principle of statutory reservation, the principle of retroactive taxation, the principle of equality, and the principle of trust protection.
Related statutes
Article 66 of the Enforcement Decree of the Restriction of Special Taxation
Cases
Supreme Court Decision 2018Du36103 Decided capital gains tax and revocation of disposition
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
May 11, 2018
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are 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. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition