beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Du61875 (Law No. 15, 2015)
Title
Disposition Disposition Imposing Capital Gains Tax
Summary
Since the Defendant rendered a decision to revoke ex officio the disposition of imposition as to the part against the Defendant among the judgment of the lower court in accordance with the purport of the lower judgment after final appeal, the Defendant’s decision to revoke the above-mentioned part of the lawsuit in this case is seeking revocation of the disposition
Cases
2015Du4389 Revocation of Disposition of Imposing capital gains tax, etc.
Plaintiff
*
Defendant
The director of the Namincheon Tax Office
Imposition of Judgment
5, 2015
Text
The part of the judgment of the court below against the defendant is reversed, and the judgment of the court of first instance as to this part is revoked, and this part of the lawsuit
The plaintiff's appeal is dismissed.
9/10 of the total costs of litigation shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.
Reasons
The grounds of appeal are examined.
1. Judgment on the Defendant’s grounds of appeal
According to the records, the defendant's judgment of the court below on June 4, 2015, which is subsequent to the appeal, according to the purport of the court below.
The fact that a decision of correction on reduction is made with respect to the part against the defendant ex officio revocation.
B. Since the above part of the lawsuit in this case was revoked as above, the claim for the cancellation of the disposition that had not been extinguished and became unlawful as there was no interest in the lawsuit.
2. Judgment on the Plaintiff’s grounds of appeal
The petition of appeal filed by the Plaintiff does not contain any indication in the grounds of appeal, and is filed within the statutory period.
In the absence of submission.
3. Conclusion
Therefore, the part of the judgment of the court below against the defendant is reversed, and it is directly re-written by the Supreme Court
Since it is sufficient to read, the judgment of the first instance on this part shall be revoked, and this part shall be revoked.
The plaintiff's appeal shall be dismissed, and 9/10 of the total costs of the lawsuit shall be the plaintiff, and the remainder shall be the defendant.
A. It is so decided as per Disposition by the assent of all participating Justices on the bench.