부당이득금
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. On September 4, 2014, the Plaintiff asserted that the Plaintiff paid acquisition tax of 29,517,00 won, local education tax of 2,951,700 won, totaling 1,475,850 won, totaling 33,94,50 won for special rural development tax, and acquisition tax of 33,94,550 won (hereinafter “instant acquisition tax, etc.”) to the Defendant before completing the registration of ownership transfer as to B apartment Nos. 601, 131, 131, 60 (hereinafter “instant real estate”). However, the registration of ownership transfer was not completed due to circumstances, and the registration of ownership transfer was completed as of October 10, 2014 by the Incheon District Court No. 10646, Oct. 17, 2014.
As above, with respect to taxes by the method of tax return, such as the acquisition tax, etc. in this case, it cannot be deemed that there was a separate tax authority’s tax assessment on such taxes because the taxpayer’s voluntary declaration becomes final and conclusive, and thus, there is no other means of appeal, request for examination, or administrative litigation. In light of the fact that the Plaintiff paid the acquisition tax, etc. in this case, but did not complete the registration of ownership transfer thereafter, if the Plaintiff paid the acquisition tax, etc. in this case, the above act of tax return becomes null and void because the defect is significant and obvious in the ideology of justice and equity and the protection
2. Determination:
A. In the case of taxes in the form of return and payment such as acquisition tax, unless a taxpayer’s filing act is invalidated inevitably due to a grave and obvious defect, it shall not be deemed as unjust enrichment. Here, as to whether a defect in filing a return constitutes abrupt invalidation due to a grave and obvious defect, the purpose, meaning, function, and legal remedy for a defect in filing a report shall be considered as a basis of the laws and regulations, and at the same time, the specific act resulting from filing a return.