Seoul High Court 2010Nu8319 ( October 15, 2010)

National High Court Decision 2005No3829 ( December 30, 2005)

(D) If a workplace mutual-aid association receives a surcharge as a refund, it shall apply to interest income.

(Summary of the original trial) The right to request a correction is not recognized, and the decision to refuse a refund to a request for a refund shall not be deemed a disposition subject to appeal litigation, and where a workplace mutual-aid association receives an additional amount as a refund, it shall constitute interest income in return for the use

2011du7786 Revocation of revocation of revocation of rectification

-Appellant

XX Mutual-Aid Association

-Appellee

O Head of tax office

Seoul High Court Decision 2010Nu8319 Decided February 15, 2010

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as

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.,