관광숙박업등록취소처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
The court's explanation of this case is identical to the reasons for the judgment of the court of first instance except for the modification as set forth in Paragraph 2 below. Thus, this case is quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
the court of first instance with respect to the amendment
2.(c)
2) The amended portion of Paragraph 2’s “reasonableness of the amount of delinquent local taxes, including the amount of delinquent local taxes,” as follows:
2.(c)
2) The former Framework Act on Local Taxes (amended by Act No. 13293, May 18, 2015; hereinafter “former Framework Act on Local Taxes”) which was enforced at the time of write-off of deficits as to whether the amount of delinquent local taxes, including the amount of delinquent local taxes, is lawful.
(1) Article 96 (Disposition on Deficits) of the former Framework Act on Local Taxes (Disposition on Deficits) provides for the disposition on deficits in Chapter 5 (Disposition on Deficits). On the other hand, the restriction on government-licensed business is distinguishable from the procedure on default by prescribing the General Rules of Section 1 among the "Collection on Chapter 4". Furthermore, the specific details of Article 96 (Disposition on Deficits) of the former Framework Act on Local Taxes (Disposition on Deficits ① The head of a local government may make a disposition on deficits in cases where a taxpayer falls under
1. Where the disposition on default is terminated, and the distributed amount appropriated to the amount in arrears is less than such amount in arrears;
2. Where the disposition on default is suspended;
3. Where the extinctive prescription of a right to collect local taxes has expired;
(2) Where the head of a local government discovers another seizable property after making a disposition on loss under paragraph (1), he/she shall, without delay, cancel such disposition and make a disposition on default.
Provided, That this shall not apply to cases falling under paragraph (1) 3.
Then, the procedure for the disposition on default can be followed even after the disposition on deficits.
In full view of this, the disposal of deficit shall be extinguished or collected.