District Court 2016Na58165 (Law No. 30, 2017)

(C) The Plaintiff’s act of reporting and paying capital gains tax is not automatically null and void.

(Main) It is insufficient to recognize that the Plaintiff had a domicile in the Republic of Korea under the Income Tax Act or had a domicile for more than one year, so the Plaintiff’s return and payment of capital gains tax cannot be deemed as a significant and apparent defect.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of