Seoul High Court 2013Nu26967 (22 January 22, 2014)

(C) It is deemed that the notice will be served on the national tax information and communications network when the tax office stores the contents of the notice.

(1)It is presumed that the person to whom the request for a summary of the electronic notification was made has been filed, so when the tax authority stored the notice in the national tax information and communications network, the disposition is deemed to have been served on the taxpayer and the tax appeal was filed after the elapse of ninety (90) days thereafter, the lawsuit filed without going through a legitimate

2014Du3174 Revocation of Disposition of Imposing capital gains tax

KimA

The director of the tax office.

Seoul High Court Decision 2013Nu26967 Decided January 22, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment of the court below and the grounds of appeal, the grounds of appeal by appellant are not included in the subparagraphs of Article 4 (1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under the subparagraphs of paragraph (3). Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by