beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2013Na2025451 (Law No. 13, 2014)
Title
The right to collateral security, which is made by a false declaration of intent or has no secured claim, is not a legal ground (the act of hearing without delay).
Summary
(In order to preserve the claim of capital gains tax, there is a duty to return the amount of capital gains tax to the plaintiff who subrogated the delinquent taxpayer as unjust enrichment.
Related statutes
Article 30 of the National Tax Collection Act
Cases
Supreme Court Decision 2014Da214762
Plaintiff-Appellant
Korea
Defendant-Appellee
AA
Judgment of the lower court
Seoul High Court 2013Na2025451 (Law No. 13, 2014)
Imposition of Judgment
2014.25
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The assertion regarding the procedure of final appeal is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or is recognized as groundless. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It