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(영문) 대법원 2011. 03. 10. 선고 2010두24517 판결
(심리불속행) 검찰에서 의뢰한 세무조사로 중복조사에 해당하지 않음[일부패소]
Case Number of the immediately preceding lawsuit

Seoul High Court 2008Nu38362 ( October 20, 2010)

Title

(D) That the tax investigation requested by the prosecution does not constitute a duplicate investigation.

Summary

(Main) Whether the amount of additional collection is reduced due to active expenses and bribery, and the prosecutor's office's investigation into the authenticity of the taxation data secured during the investigation and notify the results to the public prosecutor, and it does not constitute a duplicate investigation as a reinvestigation for the handling of various taxation data.

Cases

2010Du24517 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Plaintiff-Appellee

-Appellant

문〇〇

Defendant-Appellant

-Appellee

〇〇세무서장

Judgment of the lower court

Seoul High Court Decision 2008Nu38362 Decided October 20, 2010

Text

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Reasons

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same 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.,

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