변상금부과처분취소
1. Of the judgment of the court of first instance, the part against the defendant in excess of the order of revocation below shall be revoked, and
1. The reasons for the partial acceptance of the reasons for the judgment of the court of first instance are as follows, with the exception of partial dismissal as follows:
Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
3 pages 1 to 2 of the "videos" of the first to 3 pages 1 are as follows:
Parts 1 through 12 of the A, and 1 through 8 of the B, each of the 7 pages 3 to 13 of the 13 pages 7 of the 3 and 13 of the video, shall be as follows.
Article 96(1) of the National Finance Act provides that the right of the State to payment of money shall be extinguished by prescription, unless it is exercised for five years, unless otherwise provided for by any other Act. The former State Property Act (wholly amended by Act No. 9401, Jan. 30, 2009; hereinafter “former State Property Act”).
Inasmuch as the right to impose and collect indemnity does not stipulate the subject matter of exclusion period or extinctive prescription by distinguishing the right to impose and collect penalty from the right to impose and the right to impose penalty, both the right to impose and the right to impose penalty shall also be subject to five years of extinctive prescription pursuant to Article 96(1) of the National Finance Act (see, e.g., Supreme Court Decision 2012Du16787, Apr. 10, 2014). Moreover, the interruption of extinctive prescription takes effect upon the exercise of the right to collect indemnity by the right to collect indemnity through a notice of payment (see, e.g., Supreme Court Decision 95Nu12804, Mar. 8, 1996). However, the disposition to impose indemnity in March 2015 was imposed on the ground of an unauthorized possession from March 3, 201 to March 2, 2015, namely, the right to impose indemnity from March 3, 2015 to March 37, 2015.