Seoul Administrative Court-2014-Gu Group-15231 ( May 8, 2015)

It is inappropriate because the period of filing a lawsuit has elapsed after the previous trial procedure.

(1) The administrative litigation against the disposition imposing national taxes shall be filed within 90 days after the decision on the request for examination or adjudgment is notified. The lawsuit in this case shall be deemed to be filed after the lapse of the time limit for filing the lawsuit.

Article 17 of the Income Tax Act

2015Nu59176 Unreasonable Revocation of Disposition of Imposing Transfer Income Tax;

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○○ Head of Tax Office et al.

Seoul Administrative Court 2014Gudan15231 ( May 8, 2015)

April 20, 2016

May 11, 2016

1. The plaintiff's appeal is all dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

1. Purport of claim

The judgment of the first instance is revoked. The imposition of penalty tax of KRW 41,369,373 shall be revoked in the capital gains tax for the year 2004, which the Defendants imposed on the Plaintiff on July 1, 2010.

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. Conclusion

The judgment of the first instance is justifiable. All of the plaintiffs' appeals are dismissed.