Seoul High Court-2016-Nu-46498 (Law No. 26, 2017)

Seocho 201Ch 1706 (26. 2013.09.26), 2012Ch 4025 (25. 2013.09.25)

The appeal shall be dismissed inasmuch as there is no indication in the grounds of appeal in the petition of appeal and the appellate brief was not filed within the statutory period.

The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the appellate brief submitted by the appellant was not indicated in the grounds of appeal and was not filed within the statutory period (the appellate brief submitted by the plaintiff was received later than the statutory period).

Special cases of gift tax on overseas donation Article 21 of the Adjustment of International Taxes Act

Scope of transfer income under Article 118-2 of the former Income Tax Act

2017Du47304 Revocation of Disposition of Imposing capital gains tax

Park AA

BB Director of the Tax Office

Seoul High Court Decision 2016Nu46498 Decided 26, 2017

2018.03.07

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal is dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the appellate brief submitted by the appellant did not contain any statement in the grounds of appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the plaintiff was received on October 20, 2017), and it is so decided as per Disposition by the assent of all participating Justices.