(b) the details of global income and the statement of claim for nullification of partial disposition

B. Even in a disposition imposing global income tax, if some of the taxable income is clearly recognized by the tax authority, but the remaining income is not legitimate, if it is objectively clear that the defect of the taxable income without permission is objectively apparent, the part concerning the taxable income without permission in the detailed disposition of global income shall be deemed as invalid as a matter of course. There is no reason to exclude the claim to invalidate the part of such disposition.

1. According to the reasoning of the lower judgment, the lower court determined that the Plaintiff’s tax base was 10 shareholders of Korea-authorized Textbook Co., Ltd., Ltd., and the Plaintiff’s tax base was 1 and 4 were 7 years ago, and that the Plaintiff’s tax base was 1 and 7 years thereafter, and that the Plaintiff’s tax amount was 8,71,531, and 9 were 7 years thereafter, and the Plaintiff’s tax base was 1 and 7 years thereafter, and was 197,000,000 won and 4 were 17 years thereafter, and the Plaintiff’s income amount was 1 and 7 years thereafter, and the Plaintiff’s tax base was 1 and 7 years thereafter, was 197,000,000 won and 17 years thereafter, for each of the above 4 years’ income amount and 4 years’ income amount were 1 and thus, 17 years’ income amount was 1 and thus, 97 shareholders’ income amount.

2. The administrative disposition is deemed to be null and void only in cases where the defect is serious and objectively apparent. Therefore, in a case where the tax authority made a tax disposition by misunderstanding the factual basis as to taxable income based on wrong taxation data even though there is no taxable income, it is generally true that the mistake of factual basis based on such erroneous taxation data is difficult to be deemed null and void as a matter of course because it is not objectively clear.

However, in cases where it is evident that taxation data on the basis of factual mistake lacks external appearance, or it is impossible to recognize its establishment or authenticity objectively, taxation disposition based only on such taxation data should be deemed null and void objectively and objectively (see Supreme Court Decision 84Nu286, Sep. 25, 1984). Upon examining the evidence established by the court below in the record, the National Tax Service, like the judgment of the court below, organized a joint investigation team for four companies, such as the non-party Korean Text Textbook, etc., and conducted a tax investigation by 30 persons such as the representative and officers and employees, etc., who were seized by the investigation agency and were arrested or detained by 30 persons such as the above 30 persons such as officers and employees, etc. at the same time. The above joint investigation team conducted an investigation and investigation omission in sales, and prepared a joint investigation report with respect to each of the above 4 companies' total amount of income to be collected from each of the above shareholders or shareholders, without any reasonable and reasonable grounds, and concluded that it would be attributable to each of the above 17th shareholders' total amount of income or dividends.

If the Plaintiff’s global income tax return or the instant tax disposition, which served as the basis for the instant disposition, was submitted without any reasonable and reasonable ground against the Plaintiff’s free will due to unilateral and coercive coercion by the tax authorities or their superior authorities, such a report or the instant tax disposition cannot be deemed as the genuine taxation data in light of the process of preparation. As such, the defect in the instant tax disposition based on such taxation data cannot be deemed as an objective apparent defect in relation to the tax authorities that directly participated in the process of establishing the taxation data as well as in the process of establishing the taxation data as above.

3. Meanwhile, in the disposition of imposition of global income tax, if it is objectively evident that some of the taxable income recognized by the tax authority is clearly recognized by it, but the remaining income is without legitimate taxation data, if it is objectively evident that it misleads the taxable income without permission, the part of the global income detailed and disposition with respect to the taxable income without permission should be deemed as invalid as a matter of course. There is no reason to exclude the claim to nullify the part of the disposition of imposition.

In this case, the defendant's disposition of this case, which deemed that the total amount of KRW 8,711,942,531 of the non-party 4 company was reverted to bonus or dividend income by the plaintiff et al. based on the return of income amount and the dispatch of income amount submitted by the shareholders against their free will, as stated above, was significant and apparent. However, if it is proved that some of the above sales amount was attributed to the shareholders as bonus or dividend income by legitimate taxation data, it shall be deemed null and void only for the disposition of taxation exceeding this amount if it is proved that it was based on legitimate taxation data.

4. Ultimately, the judgment of the court below is erroneous in the misunderstanding of legal principles as to the invalidation of taxation disposition, which affected the conclusion of the judgment, and it cannot be maintained as it is. Thus, the judgment of the court below is reversed and remanded to the court below. It is so decided as per Disposition.

Justices Park Jong-dong (Presiding Justice)