부당이득금반환
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1..
1. The reasoning for the court’s explanation of this case is as follows, except for the third to the sixth to the sixth to the sixth one, among the judgment of the court of first instance, the reasons for the acceptance of the judgment of the court of first instance is as stated in the judgment of the court of first instance. Thus, it is acceptable to accept this as is in accordance with the main sentence of Article 420 of the Civil Procedure Act.
2. The part to be mard;
The judgment on the portion of special rural development tax is sought by the Plaintiff as to the refund of each special rural development tax from May 2008, 6,989,080 won for 6,59,080 won for the month of May 2008, 6,592,670 won for November 2008, and 8,241,250 won for September 2009, and 6,576,820 for March 201, and 6,576,820 for the special rural development tax from March 2010, since the Plaintiff’s return of unjust enrichment is a national tax (Article 2 of the Framework Act on International Taxes) and the special rural development tax collected by the Gyeonggi-do so that the Plaintiff’s return of unjust enrichment is made to the National Treasury (Article 10 of the Special Rural Development Tax Act), and as seen thereafter, the Plaintiff’s return of unjust enrichment with the acquisition tax and the registration tax cannot be deemed as null and void as it is without merit.
C. Determination 1 acquisition tax and registration tax on the portion of acquisition tax and registration tax are taxes by filing a tax return, in principle, the taxpayer's tax liability is determined specifically by determining the tax base and tax amount, and the payment act is a specific tax liability confirmed by filing a tax return, and local governments hold the tax amount paid based on the tax claim so determined. Thus, unless the taxpayer's filing of a tax return is void as a matter of course due to a significant and obvious defect, it shall not be deemed as unjust enrichment. Here, the defect in filing a tax return is the defect.