Seoul High Court 2010Nu260 (201.06.08)

National High Court Decision 2007Du1715 ( December 05, 2007)

(Incompetence of Trial) Any assertion that does not constitute a legitimate ground for retrial, which is dismissed in an unlawful manner.

(Summary) The plaintiff asserted the same reasons as the reasons stated in the petition of a retrial in the petition of a final appeal against a judgment subject to a retrial as the grounds for final appeal, and even if not, it does not constitute a legitimate ground for final appeal. Thus, the plaintiff asserts that a judgment subject to a retrial does not constitute a legitimate

2011Du15329 Disposition revocation of Disposition of Imposition of Value-Added Tax

Won XX

hill of the tax office

Seoul High Court Decision 2010Nu260 Decided June 8, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff (Plaintiff).

Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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