Daegu High Court 2010Nu2327 ( October 24, 2011)

early 209Gu1993 (2009.06.09)

(Reorder of Trial) The rejection is unlawful because it fails to go through legitimate procedure of the previous trial.

(Abstract of the original trial) The appeal is unlawful as the 90-day period for the appeal is expired, and the lawsuit seeking the revocation of the disposition is also unlawful as it is not in accordance with legitimate procedure of the preceding trial.

2011du8024 Disposition to revoke the imposition of value-added tax, etc.

XX

O Head of tax office

Daegu High Court Decision 2010Nu2327 Decided February 24, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,