2015Du35956 Revocation of Disposition of Imposing capital gains tax

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Head of Central Tax Office

Busan High Court Decision 2014Nu21240 Decided December 19, 2014

May 14, 2015

The judgment of the court below is reversed.

The judgment of the first instance court is revoked, and the lawsuit is dismissed. All costs are borne by the defendant.

According to the records, the defendant can be found to have voluntarily revoked the instant disposition on January 30, 2015, which was after the appeal. Accordingly, the plaintiff's lawsuit of this case was illegal as to the disposition that had not been extinguished.

Therefore, the judgment of the court below shall be reversed, and since this case is sufficient for the court to directly judge, the judgment of the court of first instance shall be revoked and the lawsuit of this case shall be dismissed, and the total costs of the lawsuit shall be borne by the defendant pursuant to Article 32 of the Administrative Litigation Act. It is so decided as per Disposition by

Supreme Court Decision 200

Justices Lee In-bok, Counsel for the appeal

Justices Kim Yong-deok

Justices Kim Gin-young