(심리불속행) 현금영수증 미발급 과태료 법률조항은 과잉금지의원칙 및 평등원칙에 위반되지 않음[국승]
Seoul High Court 2014Na203432 ( October 22, 2016)
(C) The provisions of the Act on Administrative Fines for Non-issuance of Cash Receipts do not violate the principle of excessive prohibition and the principle of equality.
(Summary of the Judgment) The provision of the Administrative Fines for Non-issuance of Cash Receipts does not violate the principle of excessive prohibition and the principle of equality.
Article 15 of the Tax Punishment Act
2016Da209672 Undue gains
2016Da209689(combined) Demanding restitution of unjust enrichment
Park ○
Korea
Seoul High Court Decision 2014Na2034025, 2034032 (Joint) Decided January 22, 2016
April 28, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by