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Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2014-Gu Group-2808 ( November 19, 2015)
Title
Judgment on whether the period of filing a lawsuit is expired based on the time the claim is amended.
Summary
In cases where the purport of the claim for revocation of the entire disposition of this case (including the main tax) is modified while seeking revocation of the additional tax, the determination is made as to whether the period for filing a lawsuit expires after the period for filing a lawsuit is expired. Therefore, according to the records, the main tax claim is inappropriate after the period for filing a lawsuit is expired, and the additional tax claim is illegal as it has already been revoked.
Cases
2015Nu69876 The revocation of revocation of the imposition of additional tax
Plaintiff, Appellants
EAA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2014Gudan2808 decided November 19, 2015
Conclusion of Pleadings
on October 24, 2016
Imposition of Judgment
on 21, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The transfer income tax reverted to the Plaintiff on April 3, 2013, which the Defendant rendered to the Plaintiff on April 3, 2013
246,60,000 won (including additional taxes) shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The court's reasoning for this case is that the court's decision No. 4 of the first instance court's decision No. 10 of the second instance judgment.
In full view of the overall purport of the pleadings in the statement No. 11 of the same page, the following facts are stated in the reasoning of the judgment of the court of first instance, except that the defendant's ex officio revocation of the additional tax among the dispositions of this case is recognized on or around April 29, 2015, while the lawsuit of this case is pending, considering the overall purport of the pleadings in the statement No. 4 of the evidence No. 11.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.