Seoul High Court-2018-Nu-30954 ( April 25, 2018)

Disposition Rejecting Correction of Value-Added Tax Refund

A suit for a retrial cannot be filed on the grounds of omission in a judgment subject to a retrial, regardless of whether a final appeal filed a assertion of omission in a judgment, as alleged in the grounds of appeal.

Article 17 of the Value-Added Tax Act

2018Du43545 Revocation of a disposition rejecting the refund of value-added tax;

Plaintiff, Review Plaintiff

KimA

Defendant, Defendant for retrial

BB Director of the Tax Office

Seoul High Court-2018-Nu-30954 ( April 25, 2018)

on 12, 2018

The appeal is dismissed.

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

The lower judgment and the appellate brief examined all of the records of this case, but the allegation on the grounds of appeal by the appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

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