Gwangju High Court-2016-Nu-1276 ( December 05, 2016)

Cho-2014-Mining-4985 ( December 15, 2014)

(C) Whether the claim for insurance money is conditional and subject to seizure.

(b) Where the policyholder has designated a beneficiary upon the death of the policyholder, the claim for insurance money is conditional bonds as stipulated in Article 43 of the Enforcement Decree of the National Tax Collection Act and can be seized.

Article 39 (Accretion Year, etc. of Gross Income and Necessary Expenses)

2017Du32265 Disposition rejecting the refund of value-added tax

A Kim a

The Director of the North Korean Tax Office

Gwangju High Court-2016-Nu-1276 ( December 5, 2016)

2017.27

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

Since the appeal is dismissed in accordance with Article 5 of the same Act, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.