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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu230 (20 March 20, 2014)
Title
No request for a retrial may be made on the grounds that a decision subject to a retrial rendered by the court of final appeal was omitted.
Summary
The ground of appeal does not fall under any subparagraph of Article 4 (1) and (3) of the Act on Special Cases concerning the Procedure for Appeal.
Related statutes
Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal
Cases
2014Du5873 Revocation of Disposition of Imposing capital gains tax
Plaintiff (Re-Appellant)-Appellant
IsaA
Defendant (Re-Defendant)-Appellee
head of Sung Dong Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Reu230 Decided March 20, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff (Plaintiff).
Reasons
Examining the judgment of the court below and the grounds of appeal, the grounds of appeal by appellant are not included in the subparagraphs of Article 4 (1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under the subparagraphs of paragraph (3). Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by