Seoul High Court (Chuncheon) 2012Nu21 (Law No. 06, 2013)

(A) No action for a retrial may be brought against a final and conclusive judgment on any ground asserted as the ground of appeal.

(C) The court below's decision that the court below's ground for retrial was justified, regardless of whether the court below's ground for appeal was asserted in the court of final appeal, and the court below's decision that the ground for retrial was not legitimate, and the court below's decision was dismissed as the court below's decision's appeal was dismissed as the court below's ground for retrial.

Article 451(1) of the Civil Procedure Act

2013Du4569 Disposition to revoke the imposition of value-added tax.

LAA

hill of the tax office

Seoul High Court (Chuncheon) Decision 2012Nu21 Decided February 6, 2013

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 the appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party, and are

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final