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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2015Gudan61873 ( November 02, 2016)
Title
Whether the instant disposition constitutes grounds for filing a subsequent claim for correction and whether the instant disposition is invalid and valid.
Summary
Whether the execution period of the management and disposition of this case has expired or not shall be examined closely. Thus, it is not invalid because it does not constitute a serious defect, and the judgment of this case does not constitute a ground for requesting a correction after confirming that the management and disposition of this case has lost its validity.
Related statutes
Request for correction, etc. under Article 45-2 of the Framework Act on National Taxes
Cases
Seoul High Court 2016Nu75373 Invalidity of Transfer Income Tax Imposition Disposition
Plaintiff and appellant
BAA and 2
Defendant, Appellant
Head of Yongsan District Tax Office and 2
Judgment of the first instance court
November 1, 2016
Conclusion of Pleadings
on October 17, 2017
Imposition of Judgment
on October 31, 2017
Text
1. The plaintiffs' appeals against the defendants are all dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
the Gu Office's place of service and place of service
1. Purport of claim and appeal
The judgment of the first instance shall be revoked.
The primary purport of the claim is to confirm that the imposition of KRW 00,00,000 for the transfer income tax of KRW 00,000 for the year 200 X. X. 200 against Plaintiff NaB, the imposition of KRW 00,000 for the transfer income tax of KRW 00,000 for the year 200 X. X. 200, and the imposition of KRW 00,000 for the transfer income tax of KRW 00 for the year 200,00 for Plaintiff NaB made against Plaintiff NaCC is each invalid.
Preliminary claim: The refusal of correction of transfer income tax against the Plaintiff BA by the head of the regional tax office of 20 XX. X. X., and the refusal of correction of transfer income tax against the Plaintiff BB by the head of the regional tax office of Y., the refusal of correction of transfer income tax against the Plaintiff BB, and the refusal of correction of transfer income tax against the Plaintiff BB by the head of the competent regional tax office of 20 XX. X. XX. Each revocation is made against the Plaintiff BCC.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. The judgment of the first instance is justifiable. The plaintiffs' appeals against the defendants are all dismissed.