(심리불속행) 집배원이 송달장소에서 등기우편으로 이의신청 결정서를 적법하게 송달하였음[국승]
Seoul High Court 2010Nu29842 (Law No. 27 April 2011)
Cho High Court Decision 2008Du3508 (No. 18, 2009)
(ps) The written decision was delivered lawfully by registered mail at the place of service by a member of the House.
(C) The delivery of a written decision sent by a member by registered mail at the place where the document is served to women who take charge of the written decision shall be deemed lawful service as prescribed by the Framework Act on National Taxes.
2011Du12146 Revocation of a disposition, etc. imposing gift tax
xx et al.
O Head of tax office
Seoul High Court Decision 2010Nu29842 Decided April 27, 2011
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,