Cases of misunderstanding the scope of the trial of the remanded court

Where the court prior to the remand has dismissed the plaintiff's first claim(s) and accepted the second claim(s) and only the defendant appealed, if the Supreme Court reversed the part against the defendant and remanded it, the court to which the case was remanded shall examine only the second claim, which is the part remanded.

Article 406 of the Civil Procedure Act

Plaintiff

Head of Dong Tax Office

Daegu High Court Decision 67Gu63 delivered on April 10, 1969

The judgment of the court below is reversed.

Of the instant cases, the litigation on the claim for invalidation confirmation shall be terminated.

B. Before considering the grounds of appeal by the Defendant’s agent, ex officio, the Plaintiff’s claim in this case was examined as follows: (a) confirming that the Defendant’s tax imposition disposition (352.135 won for business income tax) is null and void; (b) thereafter, the Plaintiff’s claim in this case was filed for revocation of the above tax imposition disposition as Chapter II. However, the Supreme Court prior to the remanding of the Plaintiff’s claim is dismissed on the grounds that there are no grounds for nullification, and the part of the above lawsuit is accepted. The lower court’s judgment prior to the remanding of the case is dismissed, and only the Defendant did not appeal against the judgment of the lower court against the losing part (as to the claim for confirmation of nullity, which is the lost part). The Supreme Court received the Defendant’s appeal on November 21, 1967, and reversed the part against the Defendant, and remanded the case concerning this part to the Daegu High Court. Accordingly, the lower court’s judgment should be examined only on the claim for revocation of the tax imposition disposition in this case, which was remanded after remand of the judgment.

This decision is consistent with the opinions of the involved judges.

The judges of the Supreme Court (Presiding Judge) of the Red Net Sheet