beta
Case Number of the immediately preceding lawsuit
Suwon District Court-2017-Ban-505847 (Law No. 13, 2017.09)
Title
The taxpayer bears the burden of proving that a tax notice has not been served.
Summary
The case presumed that the notice was lawfully served, unless the plaintiff presents evidence to prove that the burden of proof exists on the plaintiff and the plaintiff does not prove that the notice is not served on the ground that the notice was not served on the plaintiff.
Cases
2018Na5647 Action for cancellation of attachment registration
Plaintiff
United StatesA
Defendant
Korea
Conclusion of Pleadings
December 18, 2018
Imposition of Judgment
February 21, 2019
Text
1. The plaintiff's appeal is dismissed
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Recognizing the judgment of the first instance;
The reasoning of this court's judgment is the same as that of the judgment of the first instance, and therefore, Article 420 of the Civil Procedure Act.
the court of the first instance duly adopted and examined evidence
The conclusion of the judgment of the first instance is justifiable. The conclusion of the judgment of the first instance is justifiable. The assertion of invalidity of an administrative disposition and seek nullification thereof
In administrative litigation, the plaintiff has the responsibility to assert and prove that the administrative disposition is null and void.
High Court (see, e.g., Supreme Court Decision 91Nu6030, Mar. 10, 1992). Such a legal principle is null and void administration.
It is reasonable to view that a disposition is equally applied when it becomes a preliminary question of determination. The judgment of the court of first instance is delivered.
Comprehensively taking account of the circumstances examined in the trial and trial, the evidence submitted by the Plaintiff alone is not sufficient to transfer the instant capital gains.
It is insufficient to deem that no taxation disposition exists or there is no grounds for invalidation in the above taxation disposition;
There is no other evidence to acknowledge this.
2. Conclusion
Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be this.
As the conclusion is justified, the plaintiff's appeal is dismissed. It is so decided as per Disposition.