(심리불속행)피고에게 부가가치세 환급세액을 지급할 공법상 의무가 있는지[국승]
Daegu High Court-2018-Nu-5346 ( July 19, 2019)
(B) Whether a public law obligation exists to pay the amount of value-added tax refundable to the Defendant
Where a revised return is filed after a final return is filed, the amount of tax refundable is modified or finalized according to the revised tax base and amount of tax, and all the amount of tax confirmed accordingly, the public law obligation to pay additional amount of tax cannot be deemed to exist to the defendant, and the plaintiffs may file a claim for refund where the revised return
Article 22 of the Framework Act on National Taxes
2019Du50090 Return of additional tax unjust enrichment
A, B
Korea
Daegu High Court Decision 2018Nu5346 Decided July 19, 2019
November 28, 2019
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per
November 28, 2019
Justices Min You-sook
Justices Jo Hee-de
Justices Kim Jae-hyung
Justices Lee Dong-won