beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2013Na202170 (No. 10, 2014)
Title
The disposition of disposition by the agency shall not be deemed null and void only because the defect in the disposition is objectively apparent (Dismissal of Appeal)
Summary
(1) If the substance of the disposition of gift tax is merely a misunderstanding of the facts required for the disposition of gift tax, or it can only be found that the facts should be accurately examined, it cannot be said that the defect is objectively apparent from an external appearance.
Related statutes
Article 58 of the Regulation of Tax Reduction and Exemption Act
Cases
Supreme Court Decision 2014Da208859 Decided Fraudulent Enrichment
Plaintiff-Appellant
United StatesA
Defendant-Appellee
Korea
Judgment of the lower court
Seoul High Court 2013Na202170 (No. 10, 2014)
Imposition of Judgment
oly 2014.10
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
The assertion on the grounds that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating