Seoul High Court-2013-Nu-48899 ( dated 16, 2014)

Cho Jae-201-China-3473 ( December 09, 2011)

(A) The appeal period for a decision of re-examination shall be calculated from the date of receipt of the subsequent notice of the disposition.

(b)A claimant who has received notification of a subsequent disposition in accordance with the decision of re-investigation by the Tax Tribunal shall file an administrative litigation within ninety (90) days from the date of receipt of such notification.

Article 56 (3) of the Framework Act on National Taxes

Article 69(1) of the Restriction of Special Taxation Act

2014Du41077 Revocation of Disposition of Imposing capital gains tax

EO

O Head of tax office

Seoul High Court Decision 2013Nu48899 Decided July 16, 2014

December 11, 2014

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