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Case Number of the immediately preceding lawsuit
Seoul High Court-2019-Reu-10017 (Law No. 17, 2019)
Title
(Incompetence of Trial) Whether an administrative decision is subject to a retrial due to omission of judgment pursuant to Article 8(2) of the Administrative Litigation Act.
Summary
(2) The court below's rejection of a petition for retrial on the ground that the court below's omission of judgment as a ground for retrial is not a ground for retrial.
Related statutes
Article 39 (Secondary Liability to Pay Taxes by Investor)
Cases
2019du50328 Demanding confirmation of invalidity of the designation of the person liable for secondary tax payment
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2019Nu10017 Decided July 17, 2019
Imposition of Judgment
November 15, 2019
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff (Plaintiffs).
Reasons
Examining the grounds of appeal by the lower court, it is evident that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.