처분이 취소사유에 불과한 때에는 그 처분이 취소되지 않는 한 부당이득이라 할 수 없음[국승]
If a disposition is merely a ground for revocation, it shall not be deemed unjust enrichment unless the disposition is revoked.
If a defect in an administrative act is merely a ground for revocation, the benefit accrued therefrom shall not be considered as a benefit without legal ground, unless the disposition is revoked.
[Definition of Unjust Enrichment] Article 741 of the Civil Act
2018 Ghana2690874 Undue gains
The disposition authority of each capital gains tax ** the head of each tax office and △△ Director
After filing a lawsuit for confirmation of filial effect, a judgment against the losing party was rendered, and the judgment becomes final and conclusive as it is.
(2) The disposition of imposition of each transfer income tax of this case is not null and void as a matter of course.
As long as res judicata has arisen in relation to the issue, the plaintiffs' disposition again belongs to the defendant
In civil procedure, the return of taxes paid on the premise that each disposition of transfer income tax of this case is null and void.
Since it is not possible to seek a claim, the plaintiffs' assertion is accepted on different premise.
shall not be required.
AAA Foreign1
Korea
August 23, 2019
September 27, 2019
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
The defendant of the Gu office shall:
A. For Plaintiff A to KRW 10,985,040 and KRW 5,527,90 among them, 5,527,050 per annum from September 29, 2017 to the service date of a copy of each complaint of this case from April 14, 2018 to the service date of a copy of each complaint of this case, 5% per annum from the next day to the day of full payment, and 15% per annum from the next day to the day of full payment;
B. From September 13, 2017 to the delivery date of a copy of the complaint of this case, 5% per annum from September 13, 2017 to the delivery date of the copy of the complaint of this case and 15% per annum from the next day to the day of full payment to Plaintiff B, each of the above amounts is paid to Plaintiff B.
In order to make an unjust enrichment, the tax payment or the collection of tax must be null and void, because there is no substantial legal basis, or there is a significant and apparent defect in the tax disposition. If the defect in the tax disposition is limited to the extent that the tax disposition can only be revoked, unless the tax authority voluntarily revokes it or revokes it through appeal proceedings (see, e.g., Supreme Court Decision 87Meu54, Jul. 7, 1987). The payment of tax resulting therefrom cannot be deemed an unjust enrichment unless it is revoked by the tax authority (see, e.g., Supreme Court Decision 87Meu54, Jul. 7, 1987). Even if the original administrative disposition is unlawful, it cannot be denied without permission due to any defect, unless there is a significant and obvious reason to regard it as null and void, even if the administrative action is not effective as res judicata effect, but it is merely an objective defect within the scope of its impartiality, and thus, it cannot be deemed that the benefit arising from the revocation of the disposition cannot be viewed as a legal benefit arising from the revocation of an appeal procedure.