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(영문) 대법원 2016.12.29 2016재두358

증여세부과처분취소

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The request for retrial is dismissed.

The litigation costs for retrial shall be borne by the plaintiff.

Reasons

The grounds for request for retrial shall be examined.

Examining the grounds for the instant request for retrial in light of the content of the judgment subject to retrial, it is difficult to recognize that there exist grounds for retrial under Article 451 subparag. 1 (when the court of judgment was not constituted under the law) or 9 (when the judgment was omitted on important matters that may affect the judgment) of the Civil Procedure Act applied mutatis mutandis pursuant to Article 8(2) of the Administrative Litigation Act to the judgment subject to retrial.

Therefore, the retrial of this case is dismissed, and the costs of the retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.