Seoul High Court 2010Nu24298 ( December 09, 2010)

Examination Other 2008-0063

(Trial without Trial) Whether the information on tax evasion constitutes an important material

(The main point of the judgment below) Information on important material related to a reward for tax evasion report refers to material stating specific facts, such as transaction items, volume, amount, etc. on the transaction day, and information reported by the Plaintiff is likely to be omitted, and thus, it does not constitute an important material because it is likely to cause tax evasion.

2011Du1030 Revocation of revocation of the refusal to pay a reward

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○ Head of tax office

The Seoul High Court Decision 2010Nu24298 Decided December 9, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

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.,