과세처분이 당연무효는 법률관계나 사실관계가 전혀 없는 사람에게 한 처분 등으로 그 하자가 중대하고도 명백해야 함[국승]
The invalidity of a taxation disposition must be significant and apparent due to a disposition made to a person who does not have any legal or factual relations.
If a taxation disposition is to be null and void as a matter of course, the defect should be significant and apparent due to a disposition made to a person who does not have any legal or factual relations subject to taxation, but if the defendant can only obtain explanatory materials from the plaintiff and accurately investigate the facts, it cannot be said that there is an apparent apparent defect in appearance.
Articles 4 and 45-2 of the Inheritance Tax and Gift Tax Act
2017Nu55888
O*
Gangwon-gu Director of the District Office
National Rotations
August 17, 2017
August 31, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. On December 31, 2005, the Defendant confirmed that the imposition of gift tax of KRW 199,634,320 (including additional tax) imposed on the Plaintiff on July 1, 2014 is null and void.
1. Quotation of judgment of the first instance;
Article 8(2) of the Administrative Litigation Act, inasmuch as the reasoning of the judgment of the court of first instance is the same as that of the judgment.
It shall be quoted pursuant to the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.