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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu53 (Law No. 125, 2014)
Case Number of the previous trial
Transfer 2011-0300
Title
The lawsuit of this case is unlawful because it does not constitute a ground for retrial under any subparagraph of Article 451(1) of the Civil Procedure Act.
Summary
In comparison with the grounds for the decision on review (the original trial), the circumstances asserted by the Plaintiff do not constitute any grounds for review under any subparagraph of Article 451(1) of the Civil Procedure Act, and thus, the instant lawsuit is unlawful.
Cases
2014Du10509 Revocation of disposition of imposing capital gains tax
Plaintiff (Re-Appellant)-Appellant
KimA
Defendant (Re-Defendant)-Appellee
The head of Yangcheon Tax Office
Judgment of the lower court
Seoul High Court Decision 2014Nu53 Decided June 25, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff (Plaintiff).
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It is so decided