Seoul High Court 2012Nu8351 ( October 19, 2012)

Cho High Court Decision 2005Du2019 ( October 17, 2005)

(C) If the petition is filed after the lapse of the time limit for filing the petition, it is illegal;

(Summary) The decision of the court of first instance is dismissed as illegal after the period for filing a lawsuit has expired from the date of notice of the decision of the court of appeal, and there is no evidence to prove that the appointed party's legal interests were infringed by the disposition, not the other party to the disposition

2012Du25736 Revocation of Disposition of Imposing capital gains tax

IsaA

Head of the District Tax Office

Seoul High Court Decision 2012Nu8351 Decided October 19, 2012

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party) and the 00PP.

All of the judgment of the court below, the appellate brief, and the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final