Seoul High Court 2010Nu16310 (Law No. 13, 2010)

(D) If it is not proper because it is filed without going through the procedure of the preceding trial, it shall be dismissed.

The administrative litigation on the disposition under tax-related Acts shall be conducted in accordance with the Framework Act on National Taxes and a decision on the request for examination or adjudgment and its decision, or a request for examination and its decision under the Board of Audit and Inspection Act. Thus, it is illegal and illegal as it is filed without going through the previous trial

2010Du27837 Revocation of Disposition of Levying Transfer Income Tax

Han ○

○ Head of tax office

The Seoul High Court Decision 2010Nu16310 decided October 28, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see