Cassation judgment No. 07/2007/KDTM-GDT dated August 7, 2007 regarding dispute over contract for sale lịch trực tiếp bóng đá hôm nay goods

COUNCIL lịch trực tiếp bóng đá hôm nay JUSTICES lịch trực tiếp bóng đá hôm nay THE SUPREME PEOPLE’S COURT

CASSATION JUDGMENT NO. 07/2007/KDTM-GDT DATED AUGUST 7, 2007 REGARDING DISPUTE OVER CONTRACT FOR SALE lịch trực tiếp bóng đá hôm nay GOODS

On August 7, 2007, the cassation trial was conducted at the office lịch trực tiếp bóng đá hôm nay the Supreme People’s Court to adjudicate the dispute over contract for sale lịch trực tiếp bóng đá hôm nay goods between:

Plaintiff:Dong Hoa manufacturing and trade sole proprietorship headquartered at 39/17A Luy Ban Bich, ward 20, Tan Binh district, Ho Chi Minh City as determined by the first instance court and the appellate court.

Represented by Mr. Bui Quoc Thanh, with the Power lịch trực tiếp bóng đá hôm nay Attorney dated November 28, 2005 made by Mrs. Duong Thiet Hon who is the owner lịch trực tiếp bóng đá hôm nay the company.

Defendant:Lien Hoa Co., Ltd, headquartered at Lot 4, Street 5, CN4 Group, Tan Binh industrial zone, Ho Chi Minh City.

Represented by Mrs. Nguyen Thanh Van, with the Power lịch trực tiếp bóng đá hôm nay Attorney dated June 6, 2005 made by Mr. Yang Hui Sheng who is the Director lịch trực tiếp bóng đá hôm nay the company.

DEEMING THAT

According to the lawsuit petition dated May 5, 2005 filed by Mrs. Duong Thiet Hon (owner lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise):

Dong Hoa manufacturing and trade sole proprietorship (hereinafter referred to as Dong Hoa enterprise) owned by Mrs. Duong Thiet Hon was issued with a business registration certificate No. 006716 dated December 6, 1996 by the Department lịch trực tiếp bóng đá hôm nay Planning and Investment lịch trực tiếp bóng đá hôm nay Ho Chi Minh City with initial investment capital lịch trực tiếp bóng đá hôm nay VND 340.000.000 and lines lịch trực tiếp bóng đá hôm nay the business: manufacturing and assembly lịch trực tiếp bóng đá hôm nay machine tools, motorbike spare parts, trade and trade-related services.

On December 24, 1999, Dong Hoa enterprise and Mr. Yand Hui Sheng, nationality: Taiwan and 5 other Taiwaneses established Lien Hoa limited liability company to manufacture motorbike spare parts and obtain the Investment License No. 44/GP-HCN-HCM dated December 24, 1999 issued by the Management Board lịch trực tiếp bóng đá hôm nay export processing and industrial zone lịch trực tiếp bóng đá hôm nay Ho Chi Minh City with the investment capital and legal capital lịch trực tiếp bóng đá hôm nay USD 7.000.000, in which:

Vietnamese party: Dong Hoa enterprise contributed USD 120.000, accounting for 30% lịch trực tiếp bóng đá hôm nay legal capital, including USD 150.000 in cash and USD 600.000 in kind (machinery and equipment).

Foreign party:

- Mr. Yand Hui Sheng contributed USD 81.677 in cash, accounting for 11,66% lịch trực tiếp bóng đá hôm nay legal capital.

- Mr. Yand Hui Tai contributed USD 81.677 in cash, accounting for 11,66% lịch trực tiếp bóng đá hôm nay legal capital.

- Mr. Yand Hui Che contributed USD 81.677 in cash, accounting for 11,66% lịch trực tiếp bóng đá hôm nay legal capital.

- Mr. Yand Hui Chi contributed USD 81.677 in cash, accounting for 11,66% lịch trực tiếp bóng đá hôm nay legal capital.

- Mr. Yand Hui Chiang contributed USD 81.677 in cash, accounting for 11,66% lịch trực tiếp bóng đá hôm nay legal capital.

- Mr. Yand Hui Feng contributed USD 81.677 in cash, accounting for 11,66% lịch trực tiếp bóng đá hôm nay legal capital.

On November 1, 2000, Mrs. Duong Thiet Hon (owner lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise) entered into an agreement to assign her investment capital in Lien Hoa Co., Ltd lịch trực tiếp bóng đá hôm nay USD 70.000to Mr. Yang Hui Chiang for USD 1.500 lịch trực tiếp bóng đá hôm nay commission and lịch trực tiếp bóng đá hôm nay USD 140.000  to Mr. Yand Hui Sheng for USD 3.000 lịch trực tiếp bóng đá hôm nay commission (because Dong Hoa enterprise had not contributed capital to Lien Hoa Co., Ltd).

On November 1, 2000, the Board lịch trực tiếp bóng đá hôm nay Directors lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd made a Resolution on conversion lịch trực tiếp bóng đá hôm nay investment and capital assignment, in specific Vietnamese party-Dong Hoa enterprise assigned its total subscribed capital lịch trực tiếp bóng đá hôm nay USD 210.000 to two investors:

- Mr. Yang Hui Chiang: USD 70.000

- Mr. Yand Hui Sheng: USD 140.000

and was unanimous in appointing Mr. Yand Hui Sheng as General Director lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd and completing paperwork to convert the joint venture to a wholly foreign-owned company called Lien Hoa Co., Ltd.

On November 1, 2001 the Management Board lịch trực tiếp bóng đá hôm nay export processing and industrial zone lịch trực tiếp bóng đá hôm nay Ho Chi Minh City issued the Investment License No. 44A/GP-KCN-HCM to wholly foreign-owned company Lien Hoa Co., Ltd  Before, on September 26, 2000, Mrs. Duong Thiet Hon (owner lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise) and Lien Hoa Co., Ltd entered into an Arrangement Minutes as follows:  Dong Hoa enterprise would assign its subscribed capital in the Lien Hoa Co., Ltd to Mr. Yand Hui Sheng and Mr. Yang Hui Chiang for the following conditions: When Lien Hoa Co., Ltd commenced operation, it would had to re-purchase all machinery and equipment and all existing stocks lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise.

Based on this arrangement, Dong Hoa enterprise transferred all machinery and equipment, vehicles to Lien Hoa Co., Ltd, as stated in 21 VAT invoices below.

- Invoice No. 002063 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 89.985.000.

- Invoice No. 002064 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 87.675.000.

- Invoice No. 002066 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 262.500.000.

- Invoice No. 002067 (no date mentioned) with an amount lịch trực tiếp bóng đá hôm nay VND 87.570.000.

- Invoice No. 002068 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 35.875.500.

- Invoice No. 002069 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 435.750.000.

- Invoice No. 002077 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 5.500.000.

- Invoice No. 002078 dated August 31, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 6.300.000.

- Invoice No. 002080 dated September 1, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 130.152.000.

- Invoice No. 002081 dated September 1, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 4.928.000.

- Invoice No. 002086 dated September 7, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 76.972.000.

- Invoice No. 002087 dated September 7, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 195.689.000.

- Invoice No. 002090 dated September 7, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 556.412.800.

- Invoice No. 002091 dated September 7, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 232.168.000.

- Invoice No. 002097 dated October 13, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 241.178.850.000.

- Invoice No. 0020103 dated October 20, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 638.550.

 

- Invoice No. 002092 dated September 21, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 859.056.

- Invoice No. 002093 dated September 21, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 27.068.250.

- Invoice No. 002094 dated September 21, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 39.725.400.

- Invoice No. 002104 dated November 29, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 30.576.150.

- Invoice No. 001205 dated November 29, 2001 with an amount lịch trực tiếp bóng đá hôm nay VND 34.600.000.Total: VND 2.582.106.780

Dong Hoa enterprise requests People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City to enforce Lien Hoa Co., Ltd to reimburse the above amount and interests.

Representation lịch trực tiếp bóng đá hôm nay the defendant-Lien Hoa Co., Ltd: Lien Hoa Co., Ltd received goods as mentioned in 21 invoices with total value lịch trực tiếp bóng đá hôm nay VND 2.582.106.780. However, Lien Hoa Co., Ltd had paid already and incurs no debt to Dong Hoa enterprise. Alternatively, this debt claim was filed after periods lịch trực tiếp bóng đá hôm nay prescription to file a lawsuit as per the law.

In the first instance trade judgment No.245/2005/KDTM-STdated August 29, 2005, People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City judged:

1- Accept a part lịch trực tiếp bóng đá hôm nay plaintiff’s request for compelling Lien Hoa Co., Ltd to pay Dong Hoa enterprise the outstanding debt mentioned in the 21 financial contracts lịch trực tiếp bóng đá hôm nay VND 3.257.856.030, including VND 2.319.616.786 lịch trực tiếp bóng đá hôm nay principal and VND 938.249.244 lịch trực tiếp bóng đá hôm nay interest.

2- Dismiss the plaintiff’s request for compelling Lien Hoa Co., Ltd to pay the amount lịch trực tiếp bóng đá hôm nay VND 262.500.000 according to the invoice No. 002066 dated August 31, 2001.

In addition, the court also decided the court fee and announced the right to appeal as per the law.

On September 8, 2005, Lien Hoa Co., Ltd filed an entire appeal against the first instance judgment.

On September 9, 2005, Dong Hoa enterprise made an appeal against the decision related to invoice No. 002066 dated August 31, 2001 regarding purchase lịch trực tiếp bóng đá hôm nay automobiles lịch trực tiếp bóng đá hôm nay VND 262.500.000.

In the appellate instance trade judgment No. 91/2005/KDTM-PT dated November 29, 2005, the Appellate Court lịch trực tiếp bóng đá hôm nay People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City decided to uphold the first instance judgment.

After the appellate trial, Mr. Yand Hui Sheng-Director lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd lodged many claims, requesting re-consideration lịch trực tiếp bóng đá hôm nay the case under cassation trial and filed a petition to Investigation Authority affiliated to the Ministry lịch trực tiếp bóng đá hôm nay Public Security, denunciating that Mr. Yang Hui Shiang (Duong Quoc Cuong) colluded with his full sister-Mrs. Duong Thiet Hon to dispossess property lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd.

On May 18, 2006, Investigation Authority affiliated to the Ministry lịch trực tiếp bóng đá hôm nay Public Security sent the Official Dispatch No. 296/C16B(P5) to the Chief Justice lịch trực tiếp bóng đá hôm nay the Supreme People’s Court enclosed with the case file and request the Chief Justice lịch trực tiếp bóng đá hôm nay the Supreme People’s Court to re-consider the case under cassation trial.

In the Appeal No. 04/2007/KT-KT dated March 2, 2007, the Chief Justice lịch trực tiếp bóng đá hôm nay the Supreme People’s Court appealed the Appellate Judgment No.91/2005/KDTM-PTdated November 29, 2005 lịch trực tiếp bóng đá hôm nay the Appellate Court lịch trực tiếp bóng đá hôm nay the Supreme People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City and requested the Council lịch trực tiếp bóng đá hôm nay Judges lịch trực tiếp bóng đá hôm nay the Supreme People’s Court in charge lịch trực tiếp bóng đá hôm nay cassation trial to quash the above Appellate Judgment and the First Instance Judgment No. 245/2005/KDTM-ST dated August 29, 2005 lịch trực tiếp bóng đá hôm nay People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City, refer the case to People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City for re-conduct the first instance trial as per the law.

In the Conclusion No. 11/KLGDT-KDTM dated June 15, 2007, the Chief Procurator lịch trực tiếp bóng đá hôm nay the Supreme People’s Procuracy unanimously concurred the appeal made by the Chief Justice lịch trực tiếp bóng đá hôm nay the Supreme People’s Court.

At the cassation hearing session, the designated representative lịch trực tiếp bóng đá hôm nay the Supreme People’s Procuracy uphold opinion in the Conclusion No. 11/KLGDT-KDTM dated June 15, 2007 lịch trực tiếp bóng đá hôm nay the Chief Procurator lịch trực tiếp bóng đá hôm nay the Supreme People’s Procuracy.

CONSIDERING THAT

1. [1] In terms lịch trực tiếp bóng đá hôm nay court procedures:

Pursuant to Clause 3 Article 101 lịch trực tiếp bóng đá hôm nayLaw on Enterprises 1999(Clause 3 Article 143 lịch trực tiếp bóng đá hôm nayLaw on Enterprises 2005), the owner lịch trực tiếp bóng đá hôm nay sole proprietorship acts as a plaintiff, defendant or person with relevant rights and obligations before an arbitrator or a court in disputes in connection with the enterprise. The first instance court and appellate court was wrong when determining Dong Hoa sole proprietorship as the plaintiff in the case.

Pursuant to Article 45 lịch trực tiếp bóng đá hôm nay theLaw on Commerce 1997, the agreement on sale lịch trực tiếp bóng đá hôm nay machinery and equipment dated September 26, 2000 entered into by Dong Hoa enterprise and Lien Hoa Co., Ltd is deemed commercial acts; therefore, the right to sue and prescriptive period for filing lawsuit must be conformable with Article 241 and Article 242 lịch trực tiếp bóng đá hôm nay the Law on Commerce 1997.

Clause 1 Article 241 lịch trực tiếp bóng đá hôm nay the Law on Commerce 1997 governs: “Claim period is the time limit within which the infringed party has the right to bring a claim against the infringing party. Upon expiry lịch trực tiếp bóng đá hôm nay such claim period, the infringed party loses the right to file a lawsuit with a duly authorized arbitrator or court”.

Pursuant to Point c, Clause 2, Article 241 lịch trực tiếp bóng đá hôm nay the Law on Commerce 1997 andResolution No. 746/2005/NQ-UBTVQH11dated January 28, 2005 lịch trực tiếp bóng đá hôm nay the Standing Committee lịch trực tiếp bóng đá hôm nay National Assembly on guidance on Point c, Clause 2, Article 241 lịch trực tiếp bóng đá hôm nay the Law on Commerce 1997: “The claim period as to payment obligation is 3 months from the date on which the infringing party is obliged to fulfill the obligation based on the contract”.

Abiding by the Arrangement Minutes between two parties dated September 26, 2000, Dong Hoa enterprise made 21 VAT invoices from August 3, 2001 to November 29, 2001 due in 30 days. In the lawsuit petition, at the first-instance court hearing and appellate court hearing, Dong Hoa enterprise reclaimed VND 2.582.106.780 lịch trực tiếp bóng đá hôm nay principal and VND 938.249.244 lịch trực tiếp bóng đá hôm nay interests (from December 2001) from Lien Hoa Co., Ltd; Dong Hoa enterprise claimed that Lien Hoa Co., Ltd were expected to make the payment within 30 days as specified in VAT invoices but they failed to do so, therefore, the interests must be charged. Lien Hoa Co., Ltd did not raise an objection to that invoice payment term but they claimed that they paid Dong Hoa enterprise in full. However, no item lịch trực tiếp bóng đá hôm nay evidence in the case file proves that whether Dong Hoa enterprise brought a claim to reclaim money from Lien Hoa Co., Ltd within the period from the last invoice date (November 29, 2001) to the date lịch trực tiếp bóng đá hôm nay lawsuit.

On May 5, 2005, Mrs. Duong Thiet Hon (owner lịch trực tiếp bóng đá hôm nay new Dong Hoa enterprise) filed a lawsuit with People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City. Therefore, Dong Hoa enterprise lost their right to sue at the court as prescribed in Clause 1 Article 241 lịch trực tiếp bóng đá hôm nay the Law on Commerce 1997 from April 1, 2002; furthermore, the prescriptive period for filing lawsuit was also expired. Alternatively, Dong Hoa enterprise was dissolved from February 1, 2002; therefore, this enterprise lacked capacity to participate in the proceedings.

The first instance court was supposed to return the petition to the litigant as prescribed in Point a Clause 1 Article 168 lịch trực tiếp bóng đá hôm nay the Civil Procedure Code. However, the court accepted the lawsuit petition dated May 5, 2005 filed by Dong Hoa enterprise, which is considered a serious breach lịch trực tiếp bóng đá hôm nay proceedings. The appellate court failing to discover mistakes lịch trực tiếp bóng đá hôm nay the first instance court and upholding the first instance judgment is also considered a serious breach lịch trực tiếp bóng đá hôm nay proceedings.

[2-] In terms lịch trực tiếp bóng đá hôm nay content:

Where the prescriptive period for filing lawsuit possibly remains unexpired, the content lịch trực tiếp bóng đá hôm nay the case is taken into account based on documents and evidence in the case file taken by the Investigation Authority affiliated to the Ministry lịch trực tiếp bóng đá hôm nay Public Security from the ChinFon bank; Vietcombank (Tan Thuan branch lịch trực tiếp bóng đá hôm nay Ho Chi Minh City); Department lịch trực tiếp bóng đá hôm nay Taxation lịch trực tiếp bóng đá hôm nay Ho Chi Minh City and depositions lịch trực tiếp bóng đá hôm nay litigants at the Investigation Authority as follows:

When incorporating Lien Hoa Co., Ltd, Dong Hoa enterprise subscribed a capital contribution to the joint venture lịch trực tiếp bóng đá hôm nay USD 210.000 in cash and machinery and equipment, accounting for 30% lịch trực tiếp bóng đá hôm nay legal capital. Mrs. Duong Thiet Hon (owner lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise) had no money for capital contribution, the machinery and equipment were originally transferred from StartTrading company lịch trực tiếp bóng đá hôm nay Mr. Yand Hui Sheng. On November 1, 2000, Mrs. Duong Thiet Hon made a document establishing the transfer lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise’s subscribed capital to Mr. Yang Hui Chiang (Duong Quoc Cuong)-Mrs. Hon’s full brother and Mr. Yand Hui Sheng for receiving USD 4.500 lịch trực tiếp bóng đá hôm nay commission (case file p.83). This document specifies that Dong Hoa enterprise had not paid up capital to Lien Hoa Co., Ltd. On November 1, 2000, Mr. Yand Hui Sheng applies to the Management Board lịch trực tiếp bóng đá hôm nay export processing zones and industrial zones lịch trực tiếp bóng đá hôm nay Ho Chi Minh City for conversion lịch trực tiếp bóng đá hôm nay Lien Hoa joint venture to wholly foreign-owned Lien Hoa Co., Ltd (case file p.85). On January 1, 2001, the Management Board issued an Investment License No. 44A/GP-KCN-HCM, approving the transfer lịch trực tiếp bóng đá hôm nay interests and duties to wholly foreign-owned Lien Hoa Co., Ltd (case file p. 90).

On February 1, 2002, Dong Hoa enterprise was dissolved according to the Decision No. 01-02-QD (case file p.203).

While completing the paperwork for incorporation lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd and conversion to wholly foreign-owned Lien Hoa Co., Ltd, Dong Hoa enterprise and Mr. Yand Hui Sheng mutually made an Arrange Minutes dated September 26, 2000 as follows:  When Lien Hoa Co., Ltd commences operation, it must re-purchase all machinery and equipment and all existing stocks lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise. Based on that, Dong Hoa enterprise made 21 VAT invoices lịch trực tiếp bóng đá hôm nay sale lịch trực tiếp bóng đá hôm nay machinery, equipment and stocks due in 30 days to Lien Hoa Co., Ltd.

On September 10, 1001, Mrs. Ong Bich Du, the Cashier lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise (cum Cashier lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd) withdrew USD 120.000 from the account lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd opened at the ChinFon bank (case file p.370) and the bank pay them VND 1.800.480.000 in cash; on the same date, she deposited that sum lịch trực tiếp bóng đá hôm nay money to the account lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise opened at Vietcombank (Tan Thuan branch) (case file p. 379). On September 24, 2001, she kept withdrawing USD 100.000 from the account lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd  and deposited that sum lịch trực tiếp bóng đá hôm nay money to the account lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise. Furthermore, on September 24, 2001, the Chief Accountant Pham Thi Thuy Oanh and Cashier Ong Bich Du bought USD 167,000 lịch trực tiếp bóng đá hôm nay Vietcombank (Tan Thuan branch) (equivalent to VND 2.507.543.000) to pay StartTrading company lịch trực tiếp bóng đá hôm nay Mr. Yand Hui Sheng.

The bookkeeping and debt repayment lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise are also presented in the cashbook lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise (case file p.303). Upon Dong Hoa enterprise’s dissolution, the accounting records and inspection results given by the Department lịch trực tiếp bóng đá hôm nay Taxation lịch trực tiếp bóng đá hôm nay Ho Chi Minh City both show that Dong Hoa enterprise incurs no debt to Lien Hoa Co., Ltd.

While the first instance court and appellate court were supposed to make comprehensive verification lịch trực tiếp bóng đá hôm nay the origin lịch trực tiếp bóng đá hôm nay machinery and equipment: from above 21 contracts to transfer to Lien Hoa Co., Ltd, along with the payment method: withdrawing money from account lịch trực tiếp bóng đá hôm nay Lien Hoa Co., Ltd at ChinFon bank and then depositing money to account lịch trực tiếp bóng đá hôm nay Dong Hoa enterprise at Vietcombank (Tan Thuan branch), and then transferring money to Start Trading (Taiwan), they only considered the stage that two parties concluded sales contract and issuance lịch trực tiếp bóng đá hôm nay sales invoices. Therefore, the judgments compelling Lien Hoa Co., Ltd to repay Dong Hoa enterprise VND 3.257.856.030 (including VND 2.319.616.786  principal and VND 938.249.244 interest) mentioned in 21 VAT invoices have no substantial grounds.

According to facts and matters, pursuant to Clause 3 Article 297 and Article 299 lịch trực tiếp bóng đá hôm naythe Civil Procedure Code;

HEREBY DECIDES

1. Quash the Appellate Judgment No. 91/2005/KDTM-PT dated November 29, 2005 lịch trực tiếp bóng đá hôm nay Appellate Court lịch trực tiếp bóng đá hôm nay the Supreme People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City and the First Instance Judgment No. 245/KDTM-ST dated August 29, 2005 lịch trực tiếp bóng đá hôm nay People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City on dispute over business and trade between plaintiff-Dong Hoa enterprise and defendant-Lien Hoa Co., Ltd.

2. Refer the case file to People’s Court lịch trực tiếp bóng đá hôm nay Ho Chi Minh City for re-conducting the first-instance trial as per the law.

Grounds for quashing the first instance judgment and appellate judgment:

The prescriptive period for filing lawsuit was expired but the courts still accepted and heard the case.