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Title
The lawsuit of this case is unlawful and thus its defects cannot be corrected. Thus, the lawsuit of this case is dismissed.
Summary
Since the defect cannot be corrected due to the illegality of an order to pay unpaid stamp amount without complying with such order, the lawsuit of this case shall be dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 219 of the Civil Procedure Act.
Cases
2014Guhap12451 Revocation of revocation of imposition of inheritance tax, etc.
Plaintiff
00 00 2
Defendant
XX Head of tax office
Conclusion of Pleadings
Pleadings without Oral Proceedings
Imposition of Judgment
October 8, 2014
Text
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
The imposition of KRW 000,00, total amount of gift tax of KRW 000, and KRW 000,000, imposed on the Plaintiffs by the former Cheong-si Defendant 20 XX.
Reasons
According to Article 1 of the Act on the Stamps Attached to Civil Litigation, Etc., Article 1 of the same Act provides that revenue stamps shall be affixed to a complaint in the administrative litigation procedure, and Article 13 of the same Act provides that an application filed without attaching revenue stamps or paying the amount equivalent to the value of revenue stamps in cash or by credit card
The Plaintiffs did not comply with the order of correction of payment of unpaid stamp within five days from the date of receipt of the order of correction.
Therefore, since the lawsuit of this case is unlawful and cannot be corrected, it is so decided as per Disposition by the assent of all participating Justices on the ground that the lawsuit of this case is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 219 of the Civil Procedure Act.