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(영문) 대법원 2017.12.05 2017재두287
부가가치세부과처분취소
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 gist of the grounds for the request for retrial of this case lies in the grounds for retrial under Article 451(1)9 of the Civil Procedure Act (when the judgment was omitted on important matters that may affect the judgment), which is applicable mutatis mutandis by Article 8(2) of the Administrative Litigation Act.

However, there is no omission in the determination of the grounds of appeal in the judgment subject to a retrial, which dismissed a final appeal due to a lack of deliberation. Thus, this cannot be considered as grounds for retrial under Article 451(1)9 of the Civil Procedure

(2) The retrial of this case is 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 on the bench.

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