Case Number of the immediately preceding lawsuit
Suwon District Court 2013Gudan5276 (2014.04)
Title
The judgment of dismissal shall be dismissed without passing through the procedure of the previous trial.
Summary
In filing an administrative litigation seeking cancellation of taxation disposition, the lawsuit of this case which does not necessarily undergo an essential pre-trial procedure such as a request for review or a request for trial under the Framework Act on National Taxes, unlike the discretionary pre-trial principle of administrative litigation applied to general administrative litigation
Cases
2014Nu49028 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
Park AA
Defendant, Appellant
The Head of Sungnam Water Supply Office
Judgment of the first instance court
Suwon District Court Decision 2013Gudan5276 Decided April 9, 2014
Conclusion of Pleadings
September 4, 2014
Imposition of Judgment
September 25, 2014
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 15,264,620 against the Plaintiff on November 1, 2013 shall be revoked.
Reasons
The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil
The plaintiff's appeal is dismissed for lack of reason.