Seoul High Court 2015Nu166 (Law No. 12, 2016)

Cho High Court Decision 2009west1483 (Law No. 9.30, 2009)

(Incompetence of Hearing) Appellant’s argument is without merit as it falls under Article 4 of the Act on Special Cases concerning Procedure for Appeal.

The argument on the grounds of appeal by the appellant is clear that it 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

Article 4 of the Act on Special Cases Concerning Procedure for Final Appeal

Supreme Court Decision 2016Du735 Decided global income tax and revocation of disposition

-Appellee

IsaA

-Appellant

○○ Head of Tax Office and one other

Seoul High Court 2015Nu166 (Law No. 12, 2016)

2016.09.09

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases concerning the Procedure for Appeal and it is without merit, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent