Seoul High Court 2010Nu154 (Law No. 12, 2011)

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

(Incompetence of Trial) The rejection is unlawful because it cannot be deemed that a final judgment was rendered at the time of filing a lawsuit for retrial.

(Summary) The retrial of this case cannot be deemed to have been final and conclusive at the time of filing a suit for retrial, and its intent is merely a mere objection to the appellate judgment and has been treated as a legitimate petition for appeal. Thus, the retrial of this case is unlawful and dismissed.

2011Du12696 Revocation of Disposition of Value-Added Tax Correction

Won XX

O Head of tax office

Seoul High Court Decision 2010Nu154 Decided May 12, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff (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 appellant's grounds of appeal fall 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 above Act. It is so decided as per Disposition by

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.,