Suwon District Court 2010Guhap1281 (2010.06)

A legitimate appeal may not be deemed to have been filed if the domicile was mistakenly recorded.

Where a written request for appeal submitted by mail arrives after the deadline for filing the request, the due claim shall be deemed to have been made on the expiration date of the deadline. However, it shall not be deemed that there was a legitimate request for appeal if it is served on the address erroneously recorded prior to the deadline for filing the request and the return is not made due to the cause of director unknown.

2010Nu24977 Revocation of Disposition of Imposing capital gains tax

Park Gyeong-gu

OO Head of the tax office

Suwon District Court Decision 2010Guhap1281 Decided July 6, 2010

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 164,424,820 against the plaintiff on April 15, 2009 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as stated in the reasoning of the judgment of the court of first instance except for the following cases. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

▣ 제1심 판결문 2쪽 10째줄 153,95㎡ 를 "153.9㎡"로 고친다.

▣ 제1심 판결문 3쪽 밑에서 7-8째줄 "제66조 제2항"을 "제66조 제6항"으로 고친 다.

2. Conclusion

The plaintiff's lawsuit of this case is unlawful and dismissed, and the judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.