Seoul High Court 2010Nu14475 ( November 12, 2010)

(Incompetence of Review) Appropriateness of the assertion that honorary retirement allowances fall under retirement income

(2) The retirement allowance paid during the retirement process is the amount similar to the retirement allowance payment rules stipulated in the rules of employment, not the retirement of the plaintiff according to the restructuring division, and there is no person other than the plaintiff, and the retirement allowance paid during the retirement process is the retirement income.

2010Du2829 Revocation of revocation of a disposition to reject to correct earned income tax;

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〇〇세무서장

Seoul High Court Decision 2010Nu14475 Decided November 12, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,