Seoul Administrative Court 2017Regrix88 (21, 2017.09)

Since a review was filed with the lapse of the period of filing the review, it is illegal to meet the requirements of the lawsuit.

When a written judgment was served, the grounds for retrial should be deemed to be the day on which the grounds for retrial were known, and the retrial was filed after 30 days from that time.

Article 456 of the Civil Procedure Act: Period for Filing Petition for Retrial

Seoul High Court 2017Nu76649 Invalidity of a disposition imposing gift tax

Song AA

Head of Seocho Tax Office

on 21, 2017

on October 04, 2018

on October 02, 2018

1. The plaintiff (the plaintiff)'s appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff (Plaintiff).

purport of request and request for retrial, and purport of appeal

The judgment of the first instance court is revoked. The disposition imposing gift tax of KRW 00,000,00,000, which the defendant (the defendant for review) rendered to the plaintiff (the plaintiff for review) on X. 201 X.

1. Quotation of judgment of the first instance;

The reason why the court uses this case is the same as the entry of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the appeal of this case is dismissed as it is unlawful, and the judgment of the court of first instance is just as it is concluded, and thus, the appeal of the plaintiff (the plaintiff for retrial) is dismissed.