종합소득세및부가세부과처분취소
The action for retrial shall be dismissed.
The litigation costs for retrial shall be borne by the plaintiff.
A lawsuit for retrial may be instituted only when there is a cause falling under any of the subparagraphs of Article 451(1) of the Civil Procedure Act, which shall apply mutatis mutandis pursuant to Article 8(2) of the Administrative Litigation Act, and the assertion that the judgment subject to retrial was erroneous without specifying the cause is not recognized
In addition, the decision to dismiss a final appeal on the ground that it constitutes a ground for rejection of a final appeal on the ground that it constitutes a ground for rejection of a final appeal under Article 451 (1) 9 of the Civil Procedure Act cannot be deemed a ground for retrial under Article 451
(2) As to the judgment subject to a retrial, the Plaintiff (Plaintiff) merely pointed out that there was a mistake in fact-finding and determination of the judgment subject to a retrial, which is the grounds for retrial, as well as the specific grounds for retrial as to the judgment subject to a retrial, as the grounds for retrial in this case (see, e.g., Supreme Court Decision 2003Meu17, Apr. 25, 2003). As such, the instant lawsuit for
Therefore, the litigation for retrial is dismissed, and the costs of retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.