Seoul High Court 2008Nu38041 (Law No. 2009.01)

National Tax Service Review Division 2007-0371 ( October 17, 2008)

(Reorder of Trial) Any person who fails to submit the appellate brief and thereby makes a decision not to proceed with the trial.

(C) It is difficult to see that an act of leasing real estate is a comprehensive transfer of real estate rental business as a real estate sales businessman, because the act of leasing real estate was performed as part of real estate sales business regardless of the form of registration of rental business operator.

The contents of the decision shall be the same as attached.

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Since the plaintiffs did not state the grounds of appeal in the petition of appeal filed by the plaintiffs and did not submit the grounds of appeal within the statutory period (the grounds of appeal filed by the appellant was received on November 5, 2009), Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Appeal by the assent of all participating Justices, 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.,