(심리불속행)재결의 사실인정 및 판단과는 기본적 사실관계가 동일하지 아니한 경우 재결의 기속력에 저촉되지 아니함.[국승]
Daegu High Court-2017-Nu-445 (Law No. 29, 2017)
(In fact-finding and decision-finding) The fact-finding and decision-finding do not conflict with the binding force of the ruling if the basic facts are not identical.
(In the original trial), if the basic facts are not identical to the fact finding and judgment, it is possible to re-disposition if it does not conflict with the binding force of the decision, and the basic property for profit can be subject to a seizure disposition.
Article 24 of the National Tax Collection Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition