Seoul High Court 2010Nu23905

(D) If a defect in hearing is not obvious to be externally void, it is not a disposition to invalidate it as void.

(Summary of the Supreme Court Decision 201Da11449 delivered on May 2, 201). The Supreme Court Decision 201Da14488 delivered on May 1, 201

2011Du12634. Invalidity of the imposition of value-added tax

Companies specializing in the field-based public culture industry

The Director of Gangnam District Office

Seoul High Court Decision 2010Nu23905 Decided May 3, 2011

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 the assertion 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 of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal does not continue to proceed with the deliberation on the merits of the grounds for final appeal, and refers to the system of dismissing the final appeal by judgment