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(영문) 대법원 2017.02.03 2016재두419
양도소득세부과처분취소
Text

The request for retrial is dismissed.

The litigation costs for retrial shall be borne by the plaintiff.

Reasons

The grounds for request for retrial shall be examined.

The grounds for retrial asserted by the Plaintiff (Plaintiff) do not constitute grounds for retrial under Article 451(1)9 and 10 of the Civil Procedure Act, which are applicable mutatis mutandis under Article 8(2) of the Administrative Litigation Act, and there is no evidence supporting that there exists grounds for retrial under Article 451(1) of the Civil Procedure Act in the judgment subject to retrial even upon examining the record.

Therefore, the retrial costs are dismissed, and the costs of retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

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