Seoul Central District Court 2012dan305068 (O4.03)

The Constitutional Court's decision on the constitutionality of an administrative disposition is only a ground for revocation of administrative disposition, not a ground for invalidation.

If the Constitutional Court, after an administrative disposition was rendered by an administrative agency based on a law, decides the law as unconstitutional, such administrative disposition shall be deemed to have any defect since it was conducted without any legal basis, or it shall not be objectively apparent, and such defect, barring any special circumstance, constitutes a ground for revocation of administrative disposition, and not a ground for

Abolition of Land Excess Profit Tax Act [No. 28-5586]

2013Na21580 Return of land excess profit tax

CHAPTER A

Korea

Seoul Central District Court Decision 2012Ga305068 Decided April 3, 2013

July 25, 2013

August 27, 2013

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall pay to the plaintiff 20% interest per annum from the day following the judgment of the first instance to the day of full payment.

1. Quotation of judgment of the first instance;

The reason why this court's explanation is the same as that of the judgment of the court of first instance, and therefore, it refers to Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.