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Case Number of the immediately preceding lawsuit
Supreme Court Decision 2014Du3949 ( November 13, 2014)
Title
The grounds for dismissal of an appeal due to a trial failure are not legitimate grounds for retrial.
Summary
The grounds for dismissal of a final appeal due to a lack of trial do not constitute a legitimate ground for retrial, and it cannot be said that there is no omission of judgment as to the grounds for final appeal in the judgment dismissing a final appeal without further deliberation on the ground that it constitutes a ground for rejection of trial. Therefore, the grounds for final
Related statutes
Article 6 of the Value-Added Tax Act
Cases
2014du552 Disposition of revocation of the imposition of value-added tax
Plaintiff (Reexamination Plaintiff)
Yellow AA
Defendant (Re-Defendant)
Head of Ansan Tax Office
Judgment of the lower court
Supreme Court Decision 2014Du39449 Decided November 13, 2014
Imposition of Judgment
June 23, 2015
Text
The request for retrial is dismissed.
The litigation costs for retrial shall be borne by the plaintiff.
Reasons
The grounds for request for retrial shall be examined.
The summary of the grounds for a retrial is that the judgment subject to a retrial has a ground for retrial under Article 451(1)9 of the Civil Procedure Act (when the judgment was omitted on important matters affecting the judgment), since the appellant did not specifically and directly judge the allegations in the grounds for appeal alleged in the case subject to a retrial and dismissed the appeal pursuant to Article 4 of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court.
However, the ground of appeal that dismissed a case falling under Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal does not constitute a legitimate ground for retrial. However, it cannot be said that the allegation on the grounds of appeal constitutes a ground for rejection of a trial under the Act on Special Cases Concerning the Procedure for Appeal, and that there is no omission in determination as to the grounds of appeal in the judgment subject to a retrial without further deliberation, and thus, it cannot be said that the grounds for retrial under Article 451(1)9 of the Civil Procedure Act are grounds for retrial (see, e.g., Supreme Court Decision 2012Da479, 486, Nov
Therefore, the retrial costs are dismissed, and the costs of retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.