Seoul High Court 2013Nu5267 (Seoul High Court 2013.08.28)

As long as the initial disposition was revoked in the appeal procedure by using deceptive means, and the Defendant is entitled to take the instant disposition again.

As long as the initial imposition disposition was revoked in the appeal procedure using a deceitful beverage, and the defendant may take the instant disposition again, and it cannot be deemed that the same situation as at the time the initial imposition was revoked, and the repeated prohibition effect is not applied as at the time of revocation.

Articles 81, 80, 66, and 65 of the Framework Act on National Taxes

2013Du19868 Disposition to revoke the imposition of value-added tax.

IsaA

Head of the Office of Government

Seoul High Court Decision 2013Nu5267 Decided August 28, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of