the time limit for filing an appeal

Appellee may make an incidental appeal even after the right to appeal has been extinguished, but it is reasonable to view that the time when an incidental appeal may be filed is not later than the expiration of the period for submitting the appellate brief corresponding to the time of closing argument in the appellate court.

Articles 395 and 372 of the Civil Procedure Act; Article 8(2) of the Administrative Litigation Act

Supreme Court Decision 80Da801,1415 Decided June 24, 1980, 80Da2442,2443 Decided September 8, 1981

Plaintiff

Director of the tax office

Seoul High Court Decision 83Gu1112 delivered on December 24, 1984

The defendant's appeal shall be dismissed, and the plaintiff's appeal shall be dismissed.

The litigation costs incurred by the defendant's appeal shall be borne by the defendant, and the litigation costs incurred by the plaintiff's appeal shall be borne by the plaintiff.

1. We examine the grounds of appeal by the defendant litigation performer.

According to the reasoning of the judgment below, the court below held that the plaintiff purchased 13,164,860 won and sold 15,000 won and 15,080 won and 15,000 won and 1,508,000 won and 150,000 won and 1,80,000 won and 150,80,000 won and 150,80,000 won and 1,80,000 won and 1,60,000 won and 7,000 won and 7,000 won and 8,000 won and 1,00,000 won and 7,00 won and 574,00 won and 7,00 won and 1,06,00 won and 7,00 won and 7,00 won and 16,00 won and 7,06,00 won and 16,00 won and 7,00 won and 167,0.16

2. We examine the plaintiff's incidental appeal.

Unless otherwise provided in the Administrative Litigation Act in the administrative litigation, matters shall be governed by the Civil Procedure Act (see Article 14 of the former Administrative Litigation Act and Article 8(2) of the new Administrative Litigation Act). Since Article 395 of the Civil Procedure Act provides that Article 372 of the same Act regarding the procedure of the appellate trial shall also apply mutatis mutandis to the court of final appeal, the plaintiff who is the Appellee of this case may make an incidental appeal even after the right to appeal is extinguished. However, the difference in the structure of the procedure between the appellate court and the court of final appeal and the court of final appeal may receive the notice of acceptance of the petition of final appeal and the records of the case, it is reasonable to deem that the time when the appeal can be filed is illegal at the end of the period for submitting the appellate brief corresponding to the time when the appellate court closed its argument at the appellate court (see Supreme Court Decision 80Da242, 2443, Sept. 8, 191; 80Da801,1415, Jun. 24, 1985).

3. Therefore, the defendant's appeal is dismissed as without merit. The plaintiff's incidental appeal is dismissed as it is unlawful. The costs of appeal and appeal are assessed against each party. It is so decided as per Disposition by the assent of all participating judges.

Justices Yoon In-bok (Presiding Justice)