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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu18546 (2013.09.04)
Title
Dismissal of the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure of Final Appeal is not included.
Summary
Inasmuch as the ground of appeal by an appellant is not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal or is deemed groundless, the appeal is dismissed in accordance with Article 5
Related statutes
Article 104 of the Enforcement Decree of Corporate Tax Act
Cases
2013Du20981 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
IsaA
Defendant-Appellee
Head of Seodaemun Tax Office
Judgment of remand
Supreme Court Decision 2013Du1850 Decided June 13, 2013
Judgment of the lower court
Seoul High Court Decision 2013Nu18546 Decided September 4, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by