취득원인이 무효로 취득세 부과처분, 이에 따른 농어촌특별세에 하자가 있는 경우 부당이득의 법리가 적용되는지 여부[국승]
Seoul High Court-2016-Na2012975 (Law No. 16.30)
Whether the legal principle of unjust enrichment applies to the imposition of acquisition tax which becomes null and void and the subsequent defect in the special rural development tax.
It cannot be viewed that the taxation disposition that misleads the facts of taxation requirements is null and void as a matter of course.
Article 420 of the Civil Procedure Act
2016Da238069 Undue gains
The Intervenor succeeding the Plaintiff
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Republic of Korea Overseas
Seoul High Court-2016-Na2012975 (Law No. 16.30)
oly 27, 2016
All appeals are dismissed.
The costs of appeal are assessed against the plaintiff succeeding intervenor.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per