과세처분 무효확인 소송을 청구할 수 있는지 여부[국승]
Busan District Court Decision 2008Guhap3990 ( October 22, 2009)
National High Court Decision 2005Da1358 ( November 09, 2006)
Whether a lawsuit seeking confirmation of invalidity of a taxation disposition can be filed
When a judgment dismissing a claim for revocation of a taxation disposition becomes final and conclusive, the res judicata has become effective as to the legitimacy of the disposition, and thereafter, the plaintiff cannot seek the invalidity confirmation again because the plaintiff becomes null and void.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
Purport of claim and appeal
The decision of the first instance court is revoked. On January 18, 2005, the defendant confirmed that each disposition of value-added tax of 1,853,710 won for the second term of 1999 against the plaintiff (the "1992" among the claims stated in the complaint seems to be a clerical error in the year 1999), value-added tax of 1,996,340 won for the first term of 2000, value-added tax of 2,214,90 won for the second term of 200.
1. Quotation of judgment of the first instance;
The court's reasoning concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the modification or addition of the relevant part of the judgment of the court of first instance as follows. Thus, the court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. A section of the modification or addition;
(1) The decision against the plaintiff between the 4th to 14th, against the plaintiff. The fact that the above decision became final and conclusive, and the part to be changed as follows:
The fact that the judgment was final and conclusive at that time because the plaintiff did not appeal after being sentenced to each judgment of Busan High Court 2006Nu3834, which was dismissed. The plaintiff filed a lawsuit seeking the revocation of each disposition of this case by asserting procedural illegality of each disposition of this case by the Busan Busan District Court 2008Guhap465, but the plaintiff filed a lawsuit claiming the revocation of each disposition of this case by asserting that the procedure illegality of each disposition of this case was also unlawful, but the plaintiff did not appeal after being sentenced to dismissal due to
(2) On the 5th page, the effect of res judicata is in conflict with that of the 9th class, followed:
(B) In addition, even if there is no difference in the procedure and form of a taxation disposition, in principle, the defect in the procedure and form of the taxation disposition is merely a reason for revocation of the taxation disposition, and in order to assert the invalidity of the taxation disposition, it is necessary to prove the existence of a significant and apparent defect objectively. The evidence submitted by the Plaintiff alone is insufficient to recognize that there is a significant and apparent apparent defect in the process of the taxation disposition in this case, and there
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.