Seoul High Court 2016Nu43369 ( September 13, 2016)

(In the application of Article 99-3 of the Restriction of Special Taxation Act, the part of the reduction or exemption shall not be deemed to be null and void a year.

(The main point of the original trial) In order for the administrative disposition to be null and void automatically, the defect must be objectively obvious because it is a serious violation of the important part of the law and regulations.

Restriction of Special Taxation Act Article 99-3 (Special Taxation for Transfer Income Tax on Purchasers of Newly-Built Houses)

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 the allegation in the grounds of appeal by appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by