Seoul High Court 2014Nu6786 (2)

Examination transfer 2013-003

In the case of administrative litigation, it must pass through a prior trial such as a request for examination or adjudication.

In the case of an administrative litigation seeking revocation of a disposition imposing tax, it shall undergo a prior trial procedure such as a request for examination or adjudgment under Article 56 (2) of the Framework Act on National Taxes. In this case, there is no evidence to prove that the case undergoes a prior trial procedure under the Framework Act on National Taxes, and thus, the

Articles 55 and 56 of the Framework Act on National Taxes

2015Du1908 Revocation of Disposition of Imposing capital gains tax

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Head of the Office of Government

Seoul High Court 2014Nu6786 (2)

oly 2015.23

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 appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, 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