Seoul High Court 2011Nu30726 (28 March 2012)

early 2010 Heavy0737 (29 April 29, 2010)

(C) If the appeal is filed after the lapse of the due date for appeal, it shall be deemed unlawful.

In full view of the fact that the court was aware of the fact that the lawsuit is pending (the substance of the original trial) and the fact that the court was not aware of the progress of the lawsuit, including the result of the adjudication, despite the notification of the date of adjudication, seems to have not been aware of the decision of the first instance court, the grounds for subsequent appeal cannot be deemed to have been recognized, and it

Article 8 of the Administrative Litigation Act

2012du8311 Revocation of disposition of imposing capital gains tax

Jeonn

the director of the tax office of Western

Seoul High Court Decision 2011Nu30726 Decided March 28, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final