Seoul High Court 2010Nu17085 ( December 22, 2010)

National Tax Service Review Division 2009-0169 ( December 07, 2009)

(ps) Settlement prior to the filing of a lawsuit, and there is no omission in the report of rent.

(Summary of Original Judgment) If the name of the building upon the termination of the lease contract is not fulfilled, the settlement is made before the filing of the lawsuit, and there is no omission of part of the paid rent, in order to guarantee the restoration to original state, payment of damages, etc.

2011Du1597 Revocation of Disposition of Imposition of Value-Added Tax

XX Kim

O Head of tax office

Seoul High Court Decision 2010Nu17085 Decided December 22, 2010

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

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.,