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(영문) 대법원 2019. 11. 14. 선고 2019두46688 판결
(심리불속행) 행정재판에서 동일한 사실관계에 관하여 이미 확정한 형사판결은 유력한 증거자료가 됨.[국승]
Case Number of the immediately preceding lawsuit

Daejeon High Court (Cheongju) 2018Nu1511, 20197.03

Title

(Recompetence of Trial) A criminal judgment that has already been established on the same factual basis in an administrative trial becomes a flexible evidence.

Summary

(2) The court below's decision on the same facts in the administrative trial is justified. The court below's decision on the same facts is without merit. The court below's decision on the grounds of appeal is without merit. The court below's decision on the grounds of appeal is without merit.

Related statutes

The exclusion period for national tax assessment under Article 26-2 of the Framework Act on National Taxes paid under Article 17 of the former Value-Added

Cases

2019Du46688. Revocation of a disposition imposing value-added tax;

Plaintiff-Appellant

○○○ Incorporated Company

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Daejeon High Court (Cheongju) 2018Nu1511, 20197.03

Imposition of Judgment

November 14, 2019

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.

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