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Case Number of the immediately preceding lawsuit
Busan High Court 2010Nu6472 (Law No. 13, 2011)
Case Number of the previous trial
Cho High Court Decision 2010Da1246 ( October 17, 2010)
Title
(ps) The period of military service shall not be included in the period of residence of a person with respect to the requirements for self-determination for eight years.
Summary
(C) A disposition that excludes capital gains tax reduction or exemption is legitimate, as there is no evidence to prove that the military service period was not included in the period of residence, and it did not meet the requirements of re-resident, and it did not meet the requirements of self-defense for more than
Cases
2011Du19505 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
Park XX
Defendant-Appellee
Head of Suwon Tax Office
Judgment of the lower court
Busan High Court Decision 2010Nu6472 Decided July 13, 2011
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,