하자가 외관상 명백한 것이라고 할 수 없으므로 당연무효에 해당하지 아니함[국승]
Seoul Administrative Court 2016Gudan17309 ( October 11, 2017)
Since the defect can not be deemed to be obvious in appearance, it does not constitute an invalidation.
Since the real estate was transferred in the name of the plaintiff for more than two years, and the transfer income tax report under the name of the plaintiff was received, it appears that there was a factual basis to mislead the plaintiff as a taxpayer, and even if there is a separate transfer income earner, it cannot be deemed that the defect is apparent in appearance, and thus, it cannot
2017Nu81023 Revocation of disposition of imposing capital gains tax
Park ○
○ Head of tax office
Seoul Administrative Court Decision 2016Gudan17309 decided October 11, 2017
March 30, 2018
April 20, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. On January 10, 2011, the defendant confirmed that the disposition of collection of KRW 503,318,248 and the disposition of imposition of KRW 19,931,402 against the plaintiff is invalid.
1. Quotation of judgment of the first instance;
The reason why this Court is used in relation to this case is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments as to the contents asserted by the plaintiff in the court of first instance to the corresponding part. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4
2. Additional matters to be determined;
A. The plaintiff's assertion
Even though the Defendant knew of the title trust relationship between the Plaintiff and the Plaintiff, he intentionally rendered the instant disposition against the Plaintiff, who is not a taxpayer. Therefore, the instant disposition is null and void because its defect is serious and clear.
B. Determination
There is no evidence to acknowledge that the Defendant was aware of the title trust relationship between the Plaintiff and the Defendant. This part of the Plaintiff’s assertion is without merit without further determination.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed.