(심리불속행) 가산금과 환급가산금의 충당은 부당이득에 해당하지 아니함[국승]
Daegu High Court 2012Na20575 (201.09)
(A) The appropriation of additional dues and additional dues for refund does not constitute unjust enrichment.
(Summary of the Supreme Court Decision 201Do1148 delivered on April 1, 201). (See Supreme Court Decision 2008Da14488 delivered on April 2, 201)
2013Da201042 National Tax Refund
AAA
Korea
Daegu High Court Decision 2012Na20575 Decided January 9, 2013
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, but the argument on the grounds of appeal by appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent
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