Daejeon High Court 2012Nu2106 ( October 17, 2013)

Cho Jae-chul201 Jeon 4742 ( December 21, 2011)

(A) It cannot be deemed that the tax authority made a disposition to reverse the existing expression of opinion that recognizes the fact of self-determination.

(Main) In light of the fact that the tax authority received a preliminary return on the premise of capital gains tax reduction or exemption and did not directly make a decision of reduction or exemption, and that it is merely a presumption, it cannot be deemed that the tax authority made a decision or made an expression of opinion recognizing the fact of self-determination prior to the instant disposition, in light of the fact that it is merely a presumption.

2013Du3580 Poppy sturst, RT [Revocation of Disposition of Revocation of Imposition]

IsaA

The Director of Budget Office

Daejeon High Court Decision 2012Nu2106 Decided January 17, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment of the court below, the appellate brief, and the records of this case were examined, but the argument in the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason, and the appeal is dismissed under Article 5 of the same Act.

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