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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2010Gudan1821, 20107.07
Case Number of the previous trial
Cho High Court Decision 2009No3088 ( November 17, 2009)
Title
The provision of small and medium enterprises under tax-related Acts as small and medium enterprises of the Framework Act on Small and Medium Enterprises shall not be deemed to deviate from the delegation
Summary
(1) Considering that the scope of a small and medium enterprise is specified in the Framework Act on Small and Medium Enterprises in detail in the Framework Act on Small and Medium Enterprises, the provision of the scope of a small and medium enterprise as an enterprise constituting a small and medium enterprise under the Framework Act on Small and Medium Enterprises
Cases
2010Nu27587 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
1.LA2.LB3. ACC 4.HandD
Defendant, Appellant
○ Head of tax office
Supreme Court Decision 2010Gudan1821 Decided July 7, 2010
Conclusion of Pleadings
January 13, 201
Imposition of Judgment
January 27, 2011
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
Purport of claim and appeal
The judgment of the court of first instance is revoked, and the disposition of imposition of capital gains tax of 48,918,050 won on June 11, 2009 by the head of Seodaemun Tax Office against the Plaintiff literatureA for the imposition of 2007 capital gains tax of 48,918,050 won on June 11, 2009, the disposition of imposition of capital gains tax of 233.074.080 won on July 7, 2009 against the Plaintiff literatureB by the head of Yongsan Tax Office, the disposition of imposition of capital gains tax of 49,451,750 won on the Plaintiff LCC by the head of Yongsan Tax Office for the imposition of capital gains tax of 207 as of June 16, 2009, and the disposition of imposition of capital gains tax of 108,139,70 won on the Plaintiff’s son.
Reasons
The reasoning of this court's judgment is the same as the part of the reasoning of the judgment of the court of first instance, and thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
Therefore, the judgment of the first instance court is legitimate, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.