beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu1286 (2014.09.02)
Title
The portion which goes through the procedure of the previous trial shall be dismissed as unlawful, and the disposition of a joint and several taxpayer is legitimate.
Summary
The part not going through the procedure of the previous trial is unlawful and dismissed the lawsuit, and the disposition of this case made against the plaintiff KimB as a joint obligor on the premise that the plaintiff KimB donated KRW 000 to the plaintiff KimB is legitimate.
Related statutes
Article 4 of the Inheritance Tax and Gift Tax Act
Cases
2014Du14457 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
○○ and one other
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court 2014Nu1286 ( September 2, 2014)
Imposition of Judgment
January 20, 2015
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the appellant did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period, it is so decided as per