Seoul Administrative Court Decision 2012Gudan2533, 013

The early trial 2009u4233

In conflict with the res judicata of the preceding case, it is improper for the latter to take the action

(1) As stated in the judgment of the court of first instance, a final and conclusive judgment dismissing a claim for revocation of a taxation disposition has res judicata effect as to the legality of the disposition, and thereafter, it is impossible to seek nullification confirmation on the invalidity of the disposition, and thus, res judicata effect of the final and conclusive judgment dismissed in a lawsuit for revocation of a taxation disposition also affects the lawsuit

2013Nu23029 Invalidity of a taxation disposition

KoreaA

Head of Seodaemun Tax Office

Seoul Administrative Court Decision 2012Gudan25333 decided June 19, 2013

December 11, 2013

January 8, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court is revoked. In the first instance court, it is confirmed that the imposition of the capital gains tax on the plaintiff on November 1, 2009 by the defendant is null and void. In the first instance, it is confirmed that the date of expropriation as of November 10, 2006 by the local Land Tribunal of Seoul Special Metropolitan City was the starting date of expropriation as of December 29, 2006 and 3306/9521 shares out of 78-8 m27 m27 m2, OO-dong O-dong, O-dong, O-dong, O-dong, O-dong, O-dong, O-dong, 2006.

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it refers to Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the plaintiff's primary claim of this case is dismissed as it is without merit, and the conjunctive claim is dismissed as it is inappropriate. The judgment of the court of first instance is just and it is so decided as per Disposition.