과세처분에 기하여 피고가 원고들로부터 징수한 이 사건 수납의 국세는 법률상 원인을 결한 부당이득이라고 할 수 없다[국승]
National taxes collected by the Defendant from the Plaintiffs based on taxation disposition cannot be deemed as unjust enrichment which lacks legal grounds.
As long as a taxation disposition is not void as it is not a matter of course, the validity of the said taxation disposition cannot be denied before revocation after undergoing the objection procedure prescribed by the Framework Act on National Taxes, and therefore, the national tax collected by the Defendant from the Plaintiffs based on the above taxation disposition cannot be deemed as unjust enrichment which lacks legal grounds.
Article 30 (Cancellation of Fraudulent Act) of the National Tax Collection Act
2016 Return of Unjust Enrichment 50129
KimA
Korea
September 20, 2016
October 11, 2016
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The defendant shall pay to the plaintiff 15% per annum from October 7, 2015 to the day of full payment.
L. L.D. paid for the amount calculated at a rate.
Judges Suspension Line
* The ruling of small-sum case may choose not to state the reasons in accordance with Article 11-2(3) of the Trial of Small Claims Act.