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(영문) 대법원 2015.02.26 2014재두354
상속세부과처분취소
Text

All requests for retrial are dismissed.

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

Reasons

The grounds for request for retrial shall be examined.

1. The term “when a civil or criminal judgment or any other judgment or administrative disposition which forms the basis of a judgment has been altered by a different judgment or administrative disposition”, which is a ground for a retrial under Article 451(1)8 of the Civil Procedure Act, refers to a case where a final judgment legally binding force, or where a judgment or administrative disposition which forms materials for fact-finding in a final judgment has been altered by another judgment or administrative disposition thereafter.

(See Supreme Court Decision 200Da12679 Decided December 14, 2001, etc.). The grounds cited by the Defendant (Plaintiff for Review) are that an administrative disposition, which became the subject of revocation in the judgment subject to review, was revoked later, and such grounds for retrial cannot be deemed as grounds for retrial.

We cannot accept the Defendant’s assertion that there exists a cause for a retrial under Article 451(1)8 of the Civil Procedure Act in the judgment subject to a retrial.

2. Furthermore, Defendant (Plaintiff) asserts to the effect that there was a ground for a retrial of “when omitting a judgment on important matters affecting a judgment” as provided by Article 451(1)9 of the Civil Procedure Act in the judgment subject to a retrial. However, the argument on the ground for appeal as to the grounds for a retrial constitutes a ground for a retrial under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus dismissed a final appeal without further deliberation, it cannot be said that there was an omission of determination on the grounds for final appeal

(see, e.g., Supreme Court Decision 2007Du301, Jun. 26, 2008). This part of the assertion by the Defendant (Plaintiff) is without merit.

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

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