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(영문) 대법원 2013. 01. 10. 선고 2012두22546 판결

(심리불속행) 8년 이상 자경한 것으로 인정하기 어려움[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2012Nu8375 (2012.09.05)

Case Number of the previous trial

early 2010 Heavy13 (Law No. 9, 20109)

Title

(Incompetence of hearing) It is difficult to recognize as being a serious one for more than eight years.

Summary

It is difficult to recognize that the organic farming law that has served for a long period of time as a unit agricultural cooperative and has served for a long time as a farming cooperative, but requires a large number of works as a unit agricultural cooperative is inappropriate and there is no clear material proving the place of sales, etc. of crops cultivated by the organic farming law, etc. in light of the fact that the organic farming law requires a large number of works as a unit agricultural cooperative.

Cases

2012Du22546 Revocation of Disposition of Imposing capital gains tax

Plaintiff-Appellant

StateAAA

Defendant-Appellee

The director of the tax office

Judgment of the lower court

Seoul High Court Decision 2012Nu8375 Decided September 5, 2012

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal by appellant were examined, but their arguments on the grounds of appeal by appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and they are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final