Seoul High Court 2010Nu13038 ( November 25, 2010)

(C) If it is unlawful for the filing of the suit to the extent of the filing period, it shall be dismissed.

(Summary of the original trial) Any revocation lawsuit may be instituted after undergoing a request for examination or adjudgment as prescribed by the Framework Act on National Taxes, and such revocation lawsuit shall be instituted within 90 days from the date on which the decision on the request for examination or adjudgment is notified, and the fact that the lawsuit is instituted after 90 days have elapsed from the date on

2011Du129 Revocation of Disposition of Imposition of Gift Tax

The AA

○ Head of tax office

Seoul High Court Decision 2010Nu13038 Decided November 25, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 429 of the Civil Procedure Act, Article 8(2) of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court, since the petition of appeal filed by the Plaintiff did not contain any statement in the grounds of appeal, and it was not filed within the statutory period,

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,