District Court-2017-Gu Group-5254 ( December 13, 2017)

Facts recognized in a final and conclusive judgment shall serve as traceable evidence concerning the relevant case unless there is any special reason not to the contrary.

The facts acknowledged in a final and conclusive judgment constitute a flexible evidence in regard to the relevant case unless there exist any special reasons, and even in a case in which res judicata does not extend, it shall not be rejected as rice unless there are reasonable grounds.

Article 89 of the Income Tax Act

2018Nu32219 Revocation of Disposition of Imposing capital gains tax

Maap○

○○ Head of tax office

Suwon District Court Decision 2017Gudan5254 Decided December 13, 2017

June 1, 2018

July 6, 2018

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 defendant's disposition of capital gains tax for the year 2010 against the plaintiff on April 6, 2016***.

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.