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Case Number of the immediately preceding lawsuit
Supreme Court Decision 2011Du4886 ( October 26, 2011)
Title
If a rejection of a trial without delay is made, it cannot be deemed that the judgment on the grounds of appeal was omitted, and it cannot be deemed a ground for retrial.
Summary
If an argument on the grounds of appeal concerning the grounds of appeal is deemed to constitute a ground for retrial under the Act on Special Cases Concerning the Procedure for Appeal, no further deliberation is required and the appeal is dismissed, and it does not constitute grounds for retrial.
Cases
2014du323 global income tax and additional tax and revocation of disposition
Plaintiff-Appellant
IsaA
Defendant-Appellee
1. BB director of the tax office;
Judgment Subject to Judgment
Supreme Court Decision 2011Du4886 Decided May 26, 2011
Imposition of Judgment
November 27, 2014
Text
The action for retrial shall be dismissed.
The litigation costs for retrial shall be borne by the plaintiff.
Reasons
A retrial suit may be instituted only when a cause falling under any of the subparagraphs of Article 451(1) of the Civil Procedure Act, which is applicable mutatis mutandis by Article 8(2) of the Administrative Litigation Act, and the assertion that the judgment for a retrial was erroneous without specifying the cause is not recognized as a legitimate retrial. In addition, the judgment dismissing a final appeal on the ground that it falls under a ground for refusal of deliberation as prescribed by the Act on Special Cases Concerning the Procedure for Appeal, cannot be deemed as a ground for retrial as prescribed by Article 451(1)9 of the Civil Procedure Act (see, e.g., Supreme Court Decision 2003Meu17, Apr. 25, 2
Therefore, a retrial suit is dismissed, and the costs of the retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.