(영문) 서울고등법원 2019.02.13 2018나2040059



1. The plaintiffs' appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

The first instance court.


1. The reasoning of the judgment of the court of first instance citing the reasoning of the judgment citing this case is the same as that of the judgment of the court of first instance, except for the following addition, thereby citing it pursuant to the main sentence of Article 420 of the Civil Procedure Act

[Supplementary Parts] The following legal principles shall be added under the fifth 8th of the judgment of the first instance.

In order for a taxation disposition to be deemed null and void as a matter of course, the mere fact that there exists an unlawful ground is insufficient, and the defect must be objectively obvious and serious (see, e.g., Supreme Court en banc Decision 2017Da242409, Jul. 19, 2018). In a lawsuit claiming invalidation of an administrative disposition as a matter of course, the applicant for invalidation is responsible for proving and proving that the defect existing in the administrative disposition is significant and apparent (see, e.g., Supreme Court Decision 82Nu154, Feb. 28, 1984). 6-19-20, supra, “In short,” there is no evidence to deem that the above evidence was the Defendant’s basis for taxation. Next, the Plaintiffs asserted that “The above additional value-added tax is included in the “value-added tax 15-1000,” and “The above additional value-added tax 15-15-60, supra, in light of the overall report on July 19, 201011.”

The following judgments shall be added to the 8th decision of the first instance court below 14th decision:

In addition, the plaintiff B shall be deemed to have leaked the omitted amount of sales, etc. to other than the company.