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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-37191 (Law No. 24, 2018)
Title
If the tax items and taxable periods are different, the exclusion period for special taxation shall not apply.
Summary
(2) The exclusion period for special exclusion is not applicable if the items of taxation revoked by the preceding judgment and the period of taxation are different from those of the subsequent disposition.
Related statutes
The exclusion period of national tax imposition under Article 26-2 of the Framework Act on National Taxes
Cases
2018Du5695. Invalidity of a disposition imposing capital gains tax (including additional tax)
Plaintiff-Appellant
O
Defendant-Appellee
O Head of tax office
Judgment of the lower court
Seoul High Court Decision 2018Nu37191 Decided August 24, 2018
Imposition of Judgment
January 17, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition