가산금과 환급가산금의 충당은 부당이득에 해당하지 아니함[국승]
Daegu District Court 2012Gahap1676, 2012
The appropriation for additional dues and additional dues shall not constitute unjust enrichment.
(As in the judgment of the court of first instance, it is not permitted under the principle of trust and good faith to claim a return separately by asserting that the appropriation of part of the items appropriated for inheritance tax is unlawful and that the appropriation of the part which was recognized as unlawful and that the appropriation of the part which was returned later is unlawful, and that the appropriation of the part which
2012Na20575 National Tax Refund
Writtenity rules
Korea
Daegu District Court Decision 2012Gahap1676 Decided August 30, 2012
December 27, 2012
January 9, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
제1심 판결을 취소한다. 피고는 원고에게 000원과 이에 대하여 2012. 1. 11. 부터 이 사건 청구취지 변경 신청서 부본 송달일까지는 연 5%의， 그 다음날부터 다 갚는 날까지는 연 20%의 각 비윷로 계산한 돈을 지급하라.
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this Court concerning this case are as follows. The reasons for this Court's reasoning is the same as the second instance court's second instance judgment's second instance judgment's second instance judgment's second instance judgment's second instance judgment's second instance judgment's second instance judgment's 00 won of inheritance tax's second instance judgment's second instance judgment's 00 won of inheritance
2. Conclusion
Then, the plaintiff's claim of this case can be dismissed due to the lack of reason, and the judgment of the court of first instance can be dismissed.
As the conclusion is the same, the plaintiff's appeal is dismissed. It is so decided as per Disposition.