logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2014.03.20 2013재누230
양도소득세부과처분취소
Text

1. The lawsuit of this case shall be dismissed.

2. The costs of retrial shall be borne by the plaintiff.

purport, purport, ..

Reasons

1. The following facts are apparent in the records of the judgment subject to a retrial:

On June 22, 2010, the Plaintiff filed a claim against the Defendant for revocation of the disposition of imposition of capital gains tax of KRW 13,783,580 for the year 2007 against the Plaintiff on October 5, 2009 (hereinafter “instant disposition of imposition”), but the said court rendered the first instance judgment dismissing the Plaintiff’s claim on October 14, 201.

B. On November 3, 2011, the Plaintiff appealed as Seoul High Court 2011Nu39426, but the said court rendered a judgment subject to a retrial dismissing the Plaintiff’s appeal on June 8, 2012.

C. The Plaintiff filed a final appeal with the Supreme Court Decision 2012Du15708 Decided July 11, 2012. However, the Supreme Court dismissed the Plaintiff’s final appeal on October 25, 2012 due to the continuous trial pursuant to Articles 4 and 5 of the Act on Special Cases Concerning the Procedure for the Supreme Court Decision, and the said Supreme Court Decision became final and conclusive by serving the Plaintiff on November 1, 2012.

On November 26, 2012, the Plaintiff omitted judgment on the Plaintiff’s assertion, and filed a lawsuit seeking the revocation, etc. of the judgment subject to a retrial with the Seoul High Court 2012Nu271 on the ground that it constitutes grounds for retrial under Article 451(1)9 of the Civil Procedure Act, on the grounds that it constitutes “when the judgment was omitted with respect to important matters affecting the judgment.”

E. On May 2, 2013, the said court rendered a judgment dismissing the said lawsuit on the ground that the Plaintiff could not file a petition for a retrial on the grounds that the judgment subject to a retrial was omitted, and the said lawsuit is unlawful (hereinafter “pre-trial judgment”).

F. The Plaintiff appealed to a prior judgment on new trial on May 20, 2013, and appealed by Supreme Court Decision 2013Du10236, but the Supreme Court dismissed the Plaintiff’s final appeal on August 23, 2013 due to the continuous trial pursuant to Articles 4 and 5 of the Act on Special Cases Concerning the Procedure for the Supreme Court Decision. The foregoing Supreme Court Decision on August 29, 2013.

arrow