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(영문) 광주고등법원 2016.06.10 2015재누33
양도소득세부과처분취소
Text

1. The lawsuit of this case shall be dismissed.

2. The costs of retrial shall be borne by the plaintiff.

purport, purport, ..

Reasons

1. The following facts are apparent in the records of the judgment subject to a retrial:

The Plaintiff filed a lawsuit against the Defendant as the Gwangju District Court 2014Guhap410, and the said court rendered a judgment against the Plaintiff on September 4, 2014.

B. In response to the above judgment of the first instance court, the Plaintiff filed an appeal with the Gwangju High Court No. 2014Nu6295, but the said court rendered a judgment subject to a retrial that dismissed the Plaintiff’s appeal on January 22, 2015.

C. The Plaintiff appealed as Supreme Court Decision 2015Du38016 regarding the judgment subject to a retrial, but the Plaintiff’s appeal was dismissed on May 28, 2015 due to trial failure.

2. Determination on the legitimacy of the litigation for retrial of this case

A. Although the Plaintiff’s ground for retrial was erroneous in the important part of the contents of a legal act at the time of the transfer or acquisition of shares, the judgment subject to retrial omitted the judgment on the said assertion, although it was alleged that it would be revoked.

Therefore, there are grounds for retrial under Article 451(1)9 of the Civil Procedure Act in the judgment subject to a retrial.

B. (1) In a case where a judgment is omitted on an important matter that may affect a judgment, a lawsuit for retrial may be brought against a final judgment that has become final and conclusive (Article 451(1) main text and 9 of the Civil Procedure Act). However, a lawsuit for retrial may not be brought unless a party asserts or knows the grounds for retrial by an appeal.

(The proviso of Article 4 of the Act on Special Cases Concerning the Procedure for Appeal). The same shall also apply where an appeal against a judgment subject to a retrial is dismissed by a judgment of non-exclusive trial under Article 4 of the Act

(2) According to the records, the Plaintiff’s grounds for final appeal as to the judgment subject to a retrial on March 11, 2015 are as follows: (a) the Plaintiff’s grounds for final appeal on November 13, 2014 (see, e.g., Supreme Court Decision 2014Da50944, Nov. 13, 2014).

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