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(영문) 서울고등법원 2010. 10. 28. 선고 2010누16310 판결
전심절차를 거치지 아니하고 제기되어 부적법하므로 각하함[국승]
Case Number of the immediately preceding lawsuit

Suwon District Court 2009Guhap14645 (O4.27)

Title

Therefore, it is inappropriate to dismiss the petition without going through the procedure of the previous trial.

Summary

(1) The administrative litigation on any disposition under tax-related Acts shall be subject to a request for evaluation or adjudgment under the Framework Act on National Taxes and a decision thereon, or a request for evaluation or a decision thereon under the Board of Audit and Inspection Act, and a decision thereon. It is illegal and illegal as it is filed without going through the previous trial procedure.

Cases

2010Nu16310 Revocation of Disposition of Imposing capital gains tax

Plaintiff and appellant

KoreaA

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Suwon District Court Decision 2009Guhap14645 Decided April 27, 2010

Conclusion of Pleadings

o October 7, 2010

Imposition of Judgment

October 28, 2010

Text

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 20,004,830 against the Plaintiff on September 1, 2009 shall be revoked.

Reasons

The reasoning for the court's explanation concerning this case is the same as the reasoning for the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

Therefore, the lawsuit of this case is dismissed as it is unlawful, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.

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