Case Number of the immediately preceding lawsuit

Busan High Court Decision 2014Na54182 (Law No. 15,07)

Title

(C) The disposition of disposition by the agency shall not be deemed null and void as it is impossible to objectively prove the defect.

Summary

(Summary of the Judgment of the Supreme Court) If it is merely a mistake of the requirement of the disposition, or if it is possible to clarify whether it is subject to the disposition accurately, it cannot be said that the defect is objectively apparent from an external appearance.

Related statutes

Article 168 of the Enforcement Decree of the Income Tax Act excluding Unregistered Transfer

Cases

2015Da219481 Return of Unjust Enrichment

Plaintiff-Appellant

The AA et al.

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Busan High Court Decision 2014Na54182 Decided May 7, 2015

Text

All appeals are dismissed.