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(영문) 대법원 2015. 04. 23. 선고 2015두35185 판결
개별소비세 부과처분 취소[국승]
Case Number of the immediately preceding lawsuit

Gwangju High Court 2014Nu5605 ( December 11, 2014)

Case Number of the previous trial

2013luminous3986

Title

Cancellation of imposition of individual consumption tax

Summary

The ground of appeal on the grounds of appeal does not include the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Appeal Procedure.

Related statutes

Article 1 of the Individual Consumption Tax Act

Cases

2015Du35185 Revocation of Disposition of Imposing individual consumption tax

Plaintiff (Appointed Party) and appellant

KimA

Defendant-Appellee

Head of Seogju Tax Office

Judgment of the lower court

Gwangju High Court Decision 2014Nu5605 Decided December 11, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party).

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

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