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(영문) 대법원 2011. 02. 10. 선고 2010두21921 판결
(심리불속행) 1회용 컵보증금의 성격 및 컵보증금의 손익 귀속시기[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu35704 (2010.09.09)

Case Number of the previous trial

early 208west08 0828 ( October 16, 2009)

Title

(C) The nature of the 1st World Cup deposit and the time when the profits and losses of the 1st World Cup deposit accrue.

Summary

(C) The purpose of this Act is to provide for the purpose of this Act. (4) The first-use World Cup deposit is not the obligation to be returned to the customer, but the sales proceeds of the first-use World Cup (sale with repurchase agreement) and the time when the deposit is reverted to gross income is recognized at the expiration of the repurchase period

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

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 violations 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 of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see

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