Ulsan District Court-2014-Guhap-5013 (20 August 20, 2015)

The result of processing civil petitions for grievances shall not be subject to objection;

(As in the judgment of the court of first instance), since the result of processing a civil petition for grievance does not constitute an object to be seen, a petition for a trial filed after 90 days from the date of disposition cannot be deemed to have complied with a legitimate procedure of prior trial

Article 55 of the Framework Act on National Taxes

2015Nu22981 Revocation of Disposition of Imposing capital gains tax

조〇〇

〇〇세무서장

Ulsan District Court Decision 2014Guhap5013 Decided August 20, 2015

April 6, 2016

April 27, 2016

1. The plaintiff's appeal against the defendants is dismissed in entirety.

2. All the conjunctive claims of the plaintiff, added at the trial, shall be dismissed;

3. The costs of the lawsuit after the appeal shall be borne by the plaintiff.

1. Purport of claim

A. The primary purport of the claim

The imposition of capital gains tax of KRW 144,199,338 against the Plaintiff on January 13, 2014, and the imposition of capital gains tax of KRW 6,107,140 on March 3, 2014 against the Plaintiff by Defendant ○○○○○○○○○○○○○○○○ (hereinafter “Defendant ○○○○○○”) and the imposition of capital gains tax of KRW 6,107,140, additional dues, and KRW 622,890 (total KRW 6,730,030) shall be revoked.

B. Preliminary purport of claim

Defendant ○○ Head of the tax office’s imposition of capital gains tax of KRW 144,199,338 against the Plaintiff on August 1, 2013 and imposition of KRW 6,730,030, which Defendant ○○○○○○ rendered to the Plaintiff on August 1, 2013, respectively, revoked the imposition of capital gains tax of KRW 144,19,338 (the Plaintiff added preliminary claim at the trial).

2. Purport of appeal

The judgment of the first instance shall be revoked. The judgment such as the primary claim shall be the same.

1. Quotation of judgment of the first instance;

This Court's reasoning is as follows, since the reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance in addition to the use of some of the grounds for the judgment of the court of first instance as follows. Thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article

[Supplementary Use]

��제1심 판결 제4면 제1행의 "합계 6,739,030원"을 "합계 6,730,030원"으로 고친다.

��제1심 판결 제6면 제5행을 다음과 같이 고쳐 쓴다.

A. As to the primary claim

The disposition of reducing the tax base and amount of tax shall be "

��제1심 판결 제7면 제2, 3행을 다음과 같이 고쳐 쓴다.

"Preliminary Claim"

2. Conclusion

If so, all of the plaintiff's lawsuits on the main and conjunctive claims are dismissed, and the judgment of the court of first instance on the main claims of the plaintiff is just and consistent with this conclusion, and the plaintiff's appeal is dismissed as it is without merit, and the plaintiff's lawsuit on the conjunctive claims added in the trial is dismissed.