Supreme Court Decision 2012Du12471 (Law No.27, 2012.09)

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.

If an argument on the grounds of appeal concerning the grounds of appeal is deemed to constitute a ground for non-judicial review under the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed without further deliberation, it cannot be deemed that the judgment subject to a retrial omitted the judgment on the grounds of appeal, and

2013dudu203 Disposition of revoking capital gains tax

Plaintiff, Review Plaintiff

Park AA

Defendant, Defendant for retrial

The Director of the National Tax Service

Supreme Court Decision 2012Du12471 Decided September 27, 2012

The request for retrial is dismissed.

The litigation costs for retrial shall be borne by the plaintiff.

The grounds for request for retrial shall be examined.

The plaintiff (hereinafter referred to as "the plaintiff") asserts to the effect that there are grounds for retrial that corresponds to "when there is an omission of judgment on important matters that may affect the judgment under Article 451 (1) 9 of the Civil Procedure Act".

However, the Plaintiff’s assertion on the grounds of final appeal is deemed to constitute a ground for non-judicial review under the Act on Special Cases Concerning the Procedure for Appeal, and thus, it cannot be said that the instant judgment subject to a retrial, which dismissed the final appeal, omitted judgment on the grounds of final appeal. Thus, this cannot be said to constitute grounds for final appeal under Article 451(1)9 of the Civil Procedure Act (see, e.g., Supreme Court Decisions 96Da479, May 7, 1997; 2008Da502, Feb. 12, 2009).

Therefore, the retrial is dismissed, and the costs of the lawsuit are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.