(심리불속행) 명의도용이라 단정할 수 없고, 부과처분은 당연무효 아님[국승]
Seoul High Court 2010Nu38488 (Law No. 2011.07)
(C) No person shall be deemed to be a false name theft, and the disposition of imposition shall not be null and void.
(Summary of the Judgment of the court below) The plaintiff's identity theft was not clearly revealed even through the prosecution investigation, and even if the defendant committed an unlawful act by mistake of the plaintiff as the actual business owner, it can only be a ground for revocation of the disposition of imposition, and it cannot be acknowledged as a case of grave and obvious defect which
Article 14 of the Framework Act on National Taxes
Article 16 of the Framework Act on National Taxes
2011Du17257 Revocation of Disposition of Imposition of Value-Added Tax
XX
Head of Sungnam Tax Office
Seoul High Court Decision 2010Nu38488 Decided July 7, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.