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(영문) 대법원 2011. 09. 29. 선고 2011두15329 판결

(심리불속행) 적법한 재심사유에 해당되지 않는 것을 주장하는 것으로서 부적법하여 각하함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu260 (201.06.08)

Case Number of the previous trial

National High Court Decision 2007Du1715 ( December 05, 2007)

Title

(Incompetence of Trial) Any assertion that does not constitute a legitimate ground for retrial, which is dismissed in an unlawful manner.

Summary

(Summary) The plaintiff asserted the same reasons as the reasons stated in the petition of a retrial in the petition of a final appeal against a judgment subject to a retrial as the grounds for final appeal, and even if not, it does not constitute a legitimate ground for final appeal. Thus, the plaintiff asserts that a judgment subject to a retrial does not constitute a legitimate

Cases

2011Du15329 Disposition revocation of Disposition of Imposition of Value-Added Tax

Plaintiff (Re-Appellant)-Appellant

Won XX

Defendant (Re-Defendant)-Appellee

hill of the tax office

Judgment of the lower court

Seoul High Court Decision 2010Nu260 Decided June 8, 2011

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff (Plaintiff).

Reasons

Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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 does not continue to proceed with the deliberation on the merits of the grounds for final appeal, and refers to the system of dismissing the final appeal by judgment