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(영문) 대법원 2015.06.23 2014재두552
부가가치세부과처분취소
Text

The request for retrial is dismissed.

The litigation costs for retrial shall be borne by the plaintiff.

Reasons

The grounds for request for retrial shall be examined.

The gist of the grounds for a retrial lies in the grounds for retrial under Article 451(1)9 of the Civil Procedure Act (when the judgment was omitted on important matters affecting the judgment) since the appellant did not make a concrete determination on the allegations in the grounds for appeal alleged in the case subject to a retrial and dismissed the appeal under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court.

However, the ground of appeal that dismissed a case falling under Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal does not constitute a legitimate ground for retrial, and it cannot be said that the allegation on the grounds of appeal constitutes a ground for rejection of a trial under the Act on Special Cases Concerning the Procedure for Appeal, and that there is no omission in the determination of the grounds of appeal as to the judgment subject to a retrial without further deliberation. Thus, this cannot be deemed a ground for retrial under Article 45

(See Supreme Court Decision 201Da479, 486 Decided November 29, 2012, etc.). Therefore, the request for retrial is dismissed, and the costs of retrial are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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