Seoul High Court 2014Nu70527 (2015.05.01)

The delivery of the order to correct stamp by registered mail is unlawful.

The first instance court sent the instant order to the Plaintiffs by registered mail to the address of the instant case pursuant to Article 51 of the Rules of Civil Procedure, but does not meet the requirements for delivery under Articles 185 and 187 of the Civil Procedure Act. Thus, the delivery by registered mail is unlawful and thus, the case is remanded to the Seoul Administrative Court, which is the legal ground of the first instance trial, by the main sentence of Article 418 of the Civil Procedure

2015du43674 Disposition of revocation of disposition of imposing inheritance tax, etc.

GaA et al.

Head of the District Tax Office

The second instance decision

Seoul High Court Decision 2014Nu70527 Decided 01 October 2015

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The assertion on the grounds that it falls under 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 the assent of all participating