(심리불속행) 본래의 항고소송이 부적법한 것이면, 병합된 민사소송 또한 각하에 해당함[국승]
Seoul High Court-2015-Nu-50834 ( October 09, 2016)
(A) If the original appeal is unlawful, the merged civil action also constitutes a rejection.
(Summary of the original trial) The judgment of the court below against the defendant is reversed, and the plaintiff's lawsuit is dismissed.
Article 51 of the Framework Act on National Taxes
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is accepted and it is deemed that the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Trial are not included or not acceptable. Therefore, the appeal is dismissed. It is so decided