선행판결의 기판력[국승]
Seoul High Court-2017-Nu-47450 ( August 17, 2017)
Res judicata of a preceding judgment
The res judicata effect of a final and conclusive judgment dismissed in a lawsuit seeking revocation of a taxation disposition extends to the lawsuit seeking nullification of the said taxation disposition (see, e.g., Supreme Court Decision 2002Du3669, May 16, 2003).
Article 8(2) of the Administrative Litigation Act, main sentence of Article 420 of the Civil Procedure Act
Supreme Court-2017-Du-60154 ( October 11, 2018)
AA
BB Director of the Tax Office
National Rotations
2018.011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
It is judged that it cannot be accepted.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.