Daejeon High Court-2016-Reu-15 (Law No. 18, 2016)

(ps) Grounds for retrial are provided only when falling under Article 451(1) of the Civil Procedure Act.

(W) The grounds alleged by the Plaintiff do not constitute grounds for retrial under Article 451(1) of the Civil Procedure Act.

Article 451(1) of the Civil Procedure Act

2016Du48515 Revocation of Disposition of Imposition of Gift Tax

OO

O Head of tax office

Daejeon High Court 2016Nu15 (Law No. 18, 2016)

All of the judgment below and the appellate brief examined the records of this case, but the appellant's allegation in the grounds of appeal on the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the