국세환급금
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Facts of recognition;
A. The Defendant notified the Plaintiff of KRW 611,850 of the global income tax for the year 2002, and the Plaintiff paid KRW 630,200, including the increased tax on November 16, 2004.
B. However, on December 23, 2004, the Defendant rendered a decision of rectification ex officio to revoke the disposition of imposition (hereinafter “decision of rectification of this case”) and notified the Plaintiff of the decision of refund of KRW 632,970, including additional dues on December 29, 2004.
C. Since then, the defendant sent a notice of refund and a notice of national tax refund to the plaintiff on October 30, 2006, November 22, 2007, and January 21, 2009 by making a re-determination of refund three times, but the plaintiff did not receive the refund.
The notice of the national tax refund or the notice of the national tax refund sent by the Defendant to the Plaintiff states that “the national tax refund not received until five years elapse from the date of the request for payment shall revert to the National Treasury,” and the date of request for payment according to the re-determination of January 21, 2009 is written on January 23, 2009.
[Reasons for Recognition] Uncontentious Facts, Gap evidence Nos. 1 through 4, Eul evidence No. 1-1 to 2, the purport of the whole pleadings
2. The Plaintiff asserts that the Plaintiff is obligated to pay KRW 632,970 to the Plaintiff for the refund of national taxes, since the Plaintiff filed the instant lawsuit on January 21, 2014, which was five years after the lapse of five years from January 23, 2009, the date of the request for payment of the national tax refund notice, which was sent by the Defendant to the Plaintiff on January 21, 2009.
In addition, Article 54 of the Framework Act on National Taxes provides that the extinctive prescription shall expire if it is not exercised for five years from the time it is possible to exercise the rights to refund national taxes and refund of national taxes on overpaid or erroneously paid amounts, and the taxpayer's claim for refund of national taxes on overpaid or erroneously paid amounts shall be finalized when all or part of the tax obligations are extinguished due to cancellation or correction of the report or disposition of imposition. Therefore, the Supreme Court en banc Decision 88Nu6436 Decided June 15,