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(영문) 대법원 2011. 04. 28. 선고 2011두1597 판결

(심리불속행) 제소전 화해를 하였을 뿐 임대료 신고누락 없음[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu17085 ( December 22, 2010)

Case Number of the previous trial

National Tax Service Review Division 2009-0169 ( December 07, 2009)

Title

(ps) Settlement prior to the filing of a lawsuit, and there is no omission in the report of rent.

Summary

(Summary of Original Judgment) If the name of the building upon the termination of the lease contract is not fulfilled, the settlement is made before the filing of the lawsuit, and there is no omission of part of the paid rent, in order to guarantee the restoration to original state, payment of damages, etc.

Cases

2011Du1597 Revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellee

XX Kim

Defendant-Appellant

O Head of tax office

Judgment of the lower court

Seoul High Court Decision 2010Nu17085 Decided December 22, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant 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 same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,