[재산세부과처분취소][공1984.4.1.(725),460]
(a) Effects of a notice of tax payment by a local tax payment notice without stating the grounds for calculating the amount of tax;
B. In the above case, whether the taxpayer has knowledge of the grounds for calculating the amount of tax and the effect of notice
A. The provisions of Article 25 of the Local Tax Act and Article 8 of the Enforcement Decree of the same Act are compulsory provisions, inasmuch as they are derived from the purport of ensuring fairness in tax administration, and at the same time, to inform taxpayers of the details of the disposition of imposition in detail and to make a decision on whether to object to appeal and to ensure convenience in filing an appeal, and thus, the notice of tax payment under the instant local tax
B. As long as a notice of tax payment based on a defective notice of tax payment is deemed unlawful as a disposition contrary to the mandatory provisions, whether the taxpayer knows the basis for calculating the amount of tax shall not affect the judgment of illegality.
Article 25 of the Local Tax Act, Article 8 of its Enforcement Decree
Supreme Court Decision 81Nu139 delivered on February 23, 1982, 82Nu350 Delivered on September 13, 1983
Plaintiff
Attorney Hwang Sung-sung, Counsel for the defendant-appellant
Seoul High Court Decision 82Gu310 delivered on September 28, 1983
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The defendant's attorney's grounds of appeal are examined.
According to Article 25 of the Local Tax Act and Article 8 of the Enforcement Decree of the same Act, a notice of payment of local tax shall be given by the year, item, payment period, and amount of local tax to be paid or paid, the basis for calculating the amount of tax, and a notice of tax payment stating the grounds for calculating the amount of tax and the place of payment. The above provision is a mandatory provision in order to ensure fairness in tax administration and at the same time to inform taxpayers of the details of the disposition of tax imposition in detail, and to ensure convenience in filing an appeal. Thus, a notice of tax payment based on a notice of tax payment without the grounds for calculating the amount of tax payment cannot be deemed an unlawful disposition (see, e.g., Supreme Court Decision 81Nu139, Mar. 23, 1982; 82Nu350, Sept. 13, 1983).
Therefore, in this case, the court below was justified in ordering revocation on the ground that the defendant's tax payment notice of the property tax of this case was unlawful after confirming the fact that the grounds for calculating the tax amount were not stated
In light of the records, even if the defendant sent a written notice on the collection of property tax in advance to the plaintiff, as stated in the lawsuit, it is difficult to view that the court below clearly stated the basis for calculating the amount of property tax, etc. of this case as stated in the judgment of the court below, and as long as a written notice on the tax payment lacking the grounds for calculating the amount of property tax is deemed unlawful as a disposition contrary to the mandatory provisions, the issue of whether the plaintiff is aware of the basis for calculating the amount of tax shall not affect the judgment of illegality. Thus, there is no error of law by misunderstanding the legal principles on Article 25 of the Local Tax Act and Article 8 of the Enforcement Decree
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Lee Sung-soo (Presiding Justice)