Seoul Administrative Court-2015-Gu Group-53902 ( December 03, 2015)

Cho Jae-2014-west-5677 ( December 31, 2014)

It is reasonable to deem that the notice of this case was delivered lawfully to the plaintiff

(As in the judgment of the court of first instance, the plaintiff shall be deemed to bear the burden of proof. However, it is not sufficient to recognize the reason for the plaintiff's assertion and the evidence submitted by the plaintiff that only the plaintiff or his family did not actually reside in his resident registration address at the time of service of the notice of this case, and there is no other evidence to acknowledge it.

Article 10 of the former Framework Act on National Taxes;

Seoul High Court-2016-Nu-30486

Kim 00

000 director of the tax office

Seoul Administrative Court-2015-Gu Group-53902 ( December 03, 2015)

2016.06.15

2016.07.06

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The transfer income tax reverted to the plaintiff on June 5, 200 by the defendant against the plaintiff on June 5, 2000

199,852,530 won 1) confirm that the disposition of imposition is null and void.

1. Quotation of judgment of the first instance;

This Court's reasoning is as follows, with the exception of the rejection of Gap evidence Nos. 16 and 20 (including each number) which are insufficient to recognize the plaintiff's assertion as evidence of additional documents submitted in the court of first instance, the reasons for this Court's explanation are as stated in the reasoning of the judgment of the court of first instance. Thus, this Court shall accept it in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

“The Plaintiff alleged that the Plaintiff actually resided in 00 in Gangwon-do from 1998 to 00 and actually worked for the said company. However, the evidence submitted by the Plaintiff alone is insufficient to recognize the said assertion, and there is no other evidence to acknowledge it.”

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.