2016 (Revocation of Disposition of Imposing Capital Gains Tax)

A

Head of Pyeongtaek Tax Office

Supreme Court Decision 2016Du37478 Decided July 29, 2016

February 3, 2017

The request for retrial is dismissed.

The litigation costs for retrial shall be borne by the plaintiff.

The grounds for request for retrial shall be examined.

The grounds for retrial asserted by the plaintiff (the plaintiff) do not constitute grounds for retrial under Article 451 (1) 9 and 10 of the Civil Procedure Act, which are applicable mutatis mutandis under Article 8 (2) of the Administrative Litigation Act, and there is no evidence to acknowledge that there is grounds for retrial under Article 451 (1) of the Civil Procedure Act even after examining the record.

Therefore, the retrial costs are dismissed, and the costs of retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Sang-hoon

Justices Kim Jae-tae

Chief Justice Cho Jae-hee

Justices Park Sang-ok