2. The plaintiff's claim corresponding to the above cancellation part is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

The defendant's refusal to disclose information described in paragraph 1 of the attached Table against the plaintiff on April 29, 2014 shall be revoked.

2. Purport of appeal

The same shall apply to the order.

The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance, and thus, this part is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Whether the rejection disposition of this case is legitimate

A. Plaintiff’s assertion and relevant statutes

The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

B. Determination

(1) Article 9(1) of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”)

"Information held and managed by public institutions shall be subject to disclosure: Provided, That information falling under any of the following subparagraphs may not be disclosed; 1. Information prescribed as confidential or confidential in accordance with other Acts; 7. Information pertaining to the management and trade secrets of corporations, organizations, or individuals, which, if disclosed, is deemed likely to seriously undermine the legitimate interests of corporations, etc.; hereinafter the same shall apply)." Thus, all citizens have the right to claim disclosure of information held and managed by public institutions; and public institutions are obliged to disclose information in accordance with the Information Disclosure Act unless the relevant information requested to be disclosed does not fall under the information subject to non-disclosure under the proviso of Article 9(1) of the Information Disclosure Act.

Meanwhile, the main text of Article 81-13(1) of the Framework Act on National Taxes provides that "no tax official shall provide or divulge data submitted by a taxpayer to meet the tax liability under tax-related Acts, or data, etc. acquired on duty to impose or collect national taxes (hereinafter "tax information") to any other person, or use them for any purpose other than the original purpose," and the proviso of the same Article exceptionally lists cases where tax information may be provided, and Article 81-13(3) of the same Act provides that "the tax official shall refuse such request if requested to provide tax information in violation of paragraphs (1) and (2)."

(2) Article 81-13 of the Framework Act on National Taxes is a tax official for the purpose of imposing and collecting taxes.

The legislative purpose of this Act is to ensure that taxpayers can fulfill their duty to cooperate with tax in good faith by strictly restricting the use of taxation information acquired for other purposes than for taxation purposes. In other words, given that a tax official is in a position to collect and manage detailed and broad information on an individual’s economic activities, any material information pertaining to taxpayers’ economic activities is leaked if disclosed outside without any restriction, and any damage to taxpayers’ economic activities under the capital market economy system is anticipated not only to be significant but also to infringe on taxpayers’ secrets. The Korean tax law provides for the method of filing a return or imposing a tax, in principle, the method of collecting taxation data by allowing taxpayers to voluntarily submit their taxation data. If the confidentiality of taxation information is not maintained, a substantial obstacle to the tax administration system based on voluntary cooperation if a taxpayer subject to a tax investigation intends to refuse an investigation in order to avoid disadvantages arising from disclosure. Thus, the purpose of this provision is to prevent the disclosure or disclosure of information to other persons within the scope of Article 18(1)3 of the Framework Act on National Taxes, which does not constitute an exception to the provisions of Article 18(1).

(3) In light of the language and legislative intent of the Information Disclosure Act and the provisions of the Framework Act on National Taxes, even though taxation information constitutes information held and managed by public institutions, taxation information is also stipulated to keep it confidential or make it confidential. Thus, taxation information constitutes "information provided as confidential or non-disclosure pursuant to other Acts" under Article 9(1)1 of the Information Disclosure Act, and taxation information constitutes "information provided as confidential or non-disclosure pursuant to other Acts." In addition, it is reasonable to view that taxation information constitutes information that is acknowledged as likely to harm legitimate interests of corporations, etc. if disclosed, and is also subject to non-disclosure under Article 9(1)7 of the Information Disclosure Act.

(4) As to this case, the claim information of this case constitutes taxation information prohibited from disclosure under the main sentence of Article 81-13(1) of the Framework Act on National Taxes, which is the "other Act" under Article 9(1)1 of the Information Disclosure Act, as data submitted by A who is a taxpayer to fulfill the duty to pay taxes under the tax law by A.I.D., and the Plaintiff’s right to know whether A.I.D. paid the abated amount of value-added tax to transport employees does not fall under any of the cases enumerated exceptionally where the disclosure of tax information is possible under the proviso to Article 81-13(1) of the Framework Act on National Taxes. Thus, the tax official who has received the request for provision should reject it pursuant

In addition, the claim information of this case, which is a tax information, should only include matters concerning virtual management and trade secrets, and thus, it is reasonable to deem that the disclosure of the information would undermine the legitimate interests of Ghana if disclosed. Thus, Article 9(1)7 of the Information Disclosure Act may also serve as the basis for refusing the disclosure of the claim information of this case.

(5) Therefore, the defendant's rejection disposition of this case is legitimate on the ground that the claim information of this case is subject to non-disclosure under Article 9 (1) 1 and 7 of the Information Disclosure Act (On the other hand, the information subject to non-disclosure under each subparagraph of Article 9 (1) of the Information Disclosure Act is independent of each other, and a public institution is not required to disclose it even if certain information falls under any of the above subparagraphs, and whether it falls under non-disclosure information is determined individually and independently by reasons of non-disclosure. Thus, the plaintiff's assertion that virtual value-added tax reduction amount is not paid to the affiliated transport employee and it is used as operating expenses of the company is consistent with the objective facts. Furthermore, even if all or part of the claim information of this case can be seen as "information that needs to be disclosed to the public to protect the property or life of the people from illegal or unjust business activities" under Article 9 (1) 1 (b) of the Information Disclosure Act, as long as the legality of the rejection disposition of this case is acknowledged only by Article 9 (1) 1)1 of the Information Disclosure Act

3. Conclusion

Thus, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall conclude this conclusion.

Since some different parts are unfair, the part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed. It is so decided as per Disposition.