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(영문) 대법원 2013. 05. 23. 선고 2013두2914 판결
(심리불속행) 부과처분에 대한 충분한 설명과 시간적 여유를 주지 아니하였다고 하여 부과처분이 위법하게 되는 것은 아님[국승]
Case Number of the immediately preceding lawsuit

Daejeon High Court 2012Nu2120 ( October 10, 2013)

Case Number of the previous trial

Cho High 2012 Before 0897 (O. 30, 2012)

Title

(In the absence of sufficient explanation and time to the effect that the disposition of imposition is not unlawful on the ground that the disposition of imposition is not unlawful.

Summary

(C) The disposition imposing transfer income tax is not unlawful on the ground that the disposition imposing transfer income tax on the previous land is not unlawful on the ground that the disposition imposing transfer income tax is not unlawful on the ground that the Plaintiff did not have sufficient explanation and time to make it possible for him/her to obtain payment, or that the Plaintiff did not take measures to comply

Cases

2013Du2914 Revocation of Disposition of Imposing capital gains tax

Plaintiff-Appellant

Yellow AA

Defendant-Appellee

Head of Busan District Tax Office

Judgment of the lower court

Daejeon High Court Decision 2012Nu2120 decided January 10, 2013

Text

The appeal is dismissed.

The plaintiff shall bear the costs of appeal.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument in the grounds of appeal by appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party, and are

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

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