Daegu District Court-2015-Gu Partnership-22037 (2016.02.17)

An appeal litigation without going through a prior trial procedure is illegal.

(As in the first instance judgment, an appeal seeking revocation of a disposition under tax-related Acts is filed after going through the procedures for a request for examination or adjudgment as provided by the Framework Act on National Taxes. Therefore, an appeal litigation without going through such procedures is illegal because it has not gone through the procedures for filing a request for examination or adjudgment, even if it has

Article 55 of the Framework Act on National Taxes

Article 56 of the Framework Act on National Taxes concerning other Acts

2017Nu6229 Revocation of revocation of imposition of transfer income tax

Ma-○

○ Head of tax office

Daegu District Court Decision 2015Guhap22037 Decided February 17, 2016

April 20, 2018

May 18, 2018

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 imposition of capital gains tax on October 5, 2016 rendered by the Defendant to the Plaintiff on October 5, 2016 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court on this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

2. Conclusion

Therefore, the lawsuit of this case is dismissed as it is unlawful, and the judgment of the court of first instance is justified, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.