Main Issues

Whether there is a benefit in legal action to seek nullification of the disposition even after the tax has been already paid.

Summary of Judgment

If a tax is already paid after a tax imposition disposition and the defendant does not dispute the fact, there is no dispute over the current rights and obligations arising from the taxation between the parties. In such a case, there is no benefit of lawsuit seeking confirmation of invalidity, separate from the claim for restitution of unjust enrichment.

[Reference Provisions]

Article 226 of the Civil Procedure Act

Reference Cases

Supreme Court Decision 63Nu122 delivered on October 22, 1963 (Supreme Court Decision 2655 delivered on November 22, 1963, Supreme Court Decision 64Nu4 delivered on June 16, 1964 (Supreme Court Decision 2503 delivered on June 16, 1964, Decision 1163 delivered on June 16, 1964)

Plaintiff

White Tourism Corporation

Defendant

Head of Busan Customs Office

Text

The case shall be dismissed.

Purport of claim

On March 17, 1972, the defendant confirmed that detailed description and disposition of KRW 15,268,773 against the plaintiff are invalid.

Reasons

On March 17, 1972, there is no dispute between the parties that imposed the goods tax of KRW 15,268,773 on the plaintiff on March 17, 1972 that there is no interest in the confirmation. The fact that this tax has already been paid is not a dispute between the parties, and the plaintiff has already paid it but there is no evidence to be recognized as such. As such, if the parties have already paid the tax on the tax imposition disposition by the tax authorities and seek confirmation of the invalidity of such a tax imposition disposition after the tax has already been already paid, if the tax authorities do not dispute the fact that the tax is already paid, it does not dispute that the above party's tax liability is not currently existing. In such a case, on the ground that the tax imposition disposition already paid by the party is null and void, the unjust enrichment based on such tax payment claim is a separate issue, even if there is no interest in confirming the invalidity of the tax imposition disposition by the administrative litigation, and the plaintiff's appeal cannot be dismissed as a result of the amendment of the Civil Procedure Act.