Daejeon District Court 2013Guhap1562 (Law No. 25, 2013)

In the absence of legitimate procedure for a prior trial, it is dismissed.

(As the judgment of the first instance is the same as the judgment of the first instance) The plaintiff may not be deemed to have lawfully gone through the necessary transfer procedure as provided in the Framework Act on National Taxes by filing an appeal with the Tax Tribunal after the lapse of 90 days from the date on which

2013Nu3281 global income and revocation of disposition

JAA

Head of Public Tax Office

Daejeon District Court Decision 2013Guhap1562 Decided September 25, 2013

January 16, 2014

February 20, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. On May 1, 2012, the imposition of global income tax of KRW 29,018,240 against the Plaintiff for the year 2007 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation on this case is identical to the part of the reasoning of the judgment of the first instance except for the fact that "Nos. 1 and 2" of the second fifth [based on recognition] part of the judgment of the second instance is changed to "Nos. 1 and 5", and therefore, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

If so, the lawsuit of this case is dismissed, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.