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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-42172 ( December 28, 2017)
Title
The appellate brief shall be dismissed in excess of the filing period.
Summary
The appellate brief shall be dismissed in excess of the filing period.
Related statutes
Article 88 (Definition of Transfer) of Income Tax Act
Cases
2017Du72249 Revocation of Disposition of Imposing capital gains tax
Plaintiff
KoreaA
Defendant
00. Head of tax office
Imposition of Judgment
January 25, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
It is so decided as per Disposition by the assent of all participating Justices on the bench, pursuant to 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 of Appeal, since the petition of appeal filed by the appellant did not contain any statement in the grounds of appeal and the appellate brief was not filed within the statutory period (the appellate brief filed by the plaintiff was received on January 3, 2018), and