행정청을 피고로 하는 취소소송의 기판력은 당해 처분이 귀속하는 국가 또는 공공단체에 미침.[국승]
Gwangju District Court-2016-Annex-56832 (Law No. 26, 2017)
The res judicata of a suit seeking cancellation against an administrative agency shall be infringed upon by the state or public organization to which the disposition in question belongs.
The Plaintiff filed a claim for return of unjust enrichment against the State on the premise that the disposition of taxation was null and void after the initial disposition became final and conclusive in the administrative litigation, but the legal relationship of the final and conclusive administrative case is a preliminary question in this case and res judicata becomes effective. Since res judicata in the administrative case is not limited to the state to which national tax belongs
Article 741 of the Civil Act provides for extinctive prescription of monetary claims and obligations under Article 96 of the National Finance Act.
Gwangju High Court-2017-Na-12089 ( October 27, 2017)
00
Republic of Korea and 1
2017.09.29
October 27, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. The judgment of the Plaintiff shall be revoked. The Defendant Republic of Korea shall pay to the Plaintiff the amount of KRW 197,321,693 and the amount of KRW 19,276,627 and the amount of KRW 15% per annum from June 11, 2015 to the delivery date of a copy of each complaint of this case, and the amount of KRW 19,276,627 and the amount of KRW 15% per annum from the following day to the day of full payment.
1. Quotation, etc. of judgment in the first instance;
The reasons for this court's statement are as follows: 5th to 9th to 5th to 5th to 5th to 10th to 10
Korea has a duty to pay 12,777,950 won plus 84,54,777,787,797,748,430 won which is the difference between 407,562,380 won and 294,784,430 won of principal tax (267,985,846 won + additional tax 26,798,5844 won) (i) plus 84,50 won plus 84,543,743 won, and delay damages from the date of payment thereof, based on the decision of partial invalidity of capital gains tax, and Defendant Gwangju Metropolitan City has a duty to pay resident tax from the Plaintiff based on the determination of partial invalidity of capital gains tax, and thus, it has a duty to pay 112,777,950 won equivalent to 10% of the difference of the above tax amount to 11,278,787,787 won and delay damages equivalent thereto.
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.