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Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu11838 (2013.010)
Case Number of the previous trial
The early 2011 High Court 0131
Title
(Incompetence of Trial) It is difficult to recognize that civil engineering works, etc. were conducted before filing a report of commencement.
Summary
(The main point) The commencement of construction works is difficult to mean the case of commencement of construction works, including civil construction works, from the land concerned, and it is difficult to regard them as including preparation works necessary for the commencement of construction works, and even in the case of construction works on the adjoining land, such fact alone cannot be recognized as the commencement of construction works, and it is difficult to recognize as having started civil construction works before
Cases
2013Du2723 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
CHAPTER A
Defendant-Appellee
Samsung Head of Samsung Tax Office
Judgment of the lower court
Seoul High Court Decision 2012Nu11838 Decided January 10, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the grounds of appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) stated in the records of this case and the judgment of the court below and the petition of appeal were examined. However, the argument on the grounds of appeal by Appellant does not include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there are no grounds for appeal, and the appeal is dismissed in accordance with Article 5 of the Act. It is so
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final