Seoul Administrative Court 2012Gudan1259 ( November 14, 2012)

early 2012,0014 (O21, 2012)

The same and the same content of the application period for rectification may be repeatedly filed.

(The same as the judgment of the first instance court) If the declaration of rejection is clearly stated after the rejection of a request for correction, the new disposition shall be deemed to have been made, and since the second request for correction may repeatedly be filed within the period of filing a request for correction, the disposition rejecting the second request for correction is unlawful on the grounds that the second request for correction cannot be filed.

2012Nu3975 Revocation of Disposition rejecting capital gains tax rectification

ThisAAA

The head of Yangcheon Tax Office

Seoul Administrative Court Decision 2012Gudan11259 decided November 14, 2012

May 22, 2013

June 5, 2013

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The defendant's refusal disposition of August 16, 201 against the plaintiff's application for correction of capital gains tax as of June 16, 201 is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning of the judgment of the court is the same as that of the judgment of the court of first instance, and it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. If so, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.