Seoul High Court 2011Nu18375 ( November 08, 2011)

Seocho 2010west 1659 (O6.30)

(A) On the day when a person entrusted with the authority to receive a postal item receives the notice, he/she shall be notified of the disposition.

(Summary of the Supreme Court Decision 90 days after the date of receipt of a notice of tax payment by a person authorized to receive postal items shall be the date of notification of the disposition, and the rejection of a petition for a trial after the lapse of 90 days from the date of notification is legitimate and illegal

2011Du29922 Revocation of disposition of imposing capital gains tax

United StatesA

Head of Sungbuk Tax Office

Seoul High Court Decision 2011Nu18375 Decided November 8, 2011

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 assertion on the grounds of appeal by the appellant is clear that it falls under Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final