Seoul High Court 2009Nu35797 ( December 22, 2010)

early 208west2625 ( December 15, 2008)

(Resceptive Conduct) The payment of the money stated in the amount of the gold-related goods or the certificate of custody shall be deemed as the necessary expenses.

(C) A contract is made to pay to a person holding gold-processed goods or a certificate of custody the money stated in the amount of the gold-processed goods or the certificate of custody, and such a contract shall be deemed necessary expenses.

2011du1825 Value-Added Tax and Global Income and Revocation of Disposition

United Kingdom A

○ Head of tax office

Seoul High Court Decision 2009Nu35797 Decided December 22, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 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.,