Seoul High Court-2016-Nu-60692 ( December 1, 2016)

(Incompetence of Trial) Whether a disposition of increase or correction is void a year;

(C) If the Plaintiff did not object to capital gains tax as the Plaintiff did not object to capital gains tax during the second correction, it is illegal for the Plaintiff to file an objection to capital gains tax as it did not meet the requirements for the lawsuit (see, e.g., Supreme Court Decision 2006Da1278, Apr. 2, 201).

Article 8 of the Framework Act on National Taxes shall have the effect of correction, etc.

2017Du30320 Invalidity of the imposition of transfer income tax, etc.

AAAA

AA Head of the Tax Office

December 1, 2016

1. All appeals are dismissed.

2. The costs of appeal are assessed against each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by