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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-66960 ( October 29, 2019)
Title
The burden of proving the service of notice
Summary
The burden of proof as to whether the notice has been served is the defendant, and the defendant's disposition of imposing the notice was erroneous.
Related statutes
Article 8 of the former Framework Act on National Taxes
Cases
2019Du43511 Revocation of Disposition of Imposing capital gains tax
Plaintiff
BBB
Defendant
AA Head of the Tax Office
Conclusion of Pleadings
.08.29
Imposition of Judgment
.08.29
Text
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Reasons
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted.
Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.
section 3.