종합부동산세부과처분무효확인
1. The part against the defendant in the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to that part is dismissed.
2...
1. Details of the disposition;
A. On October 5, 1999, the Defendant determined the payment deadline for the Plaintiff on October 31, 199 and imposed the global income tax of KRW 1,090,040 on the global income tax for the year 1997.
(hereinafter referred to as “first imposition disposition”). (b)
On December 3, 1999, the Defendant rendered a decision on December 3, 199 to rectify global income tax amounting to KRW 13,542,89 to increase the global income tax amount of KRW 13,542,89 on the ground that the Plaintiff underreported the global income tax base for the global income tax for the year 1996 when operating the entertainment tavern under the trade name B from the window of Changwon-si to December 31, 1996 by the Plaintiff.
On January 4, 200, the Defendant, on February 14, 200, did not serve a notice on the Plaintiff and served by public notice.
(hereinafter referred to as “second imposition disposition”) and the first imposition disposition and second imposition disposition are referred to collectively as “the instant imposition disposition”). (C)
As the Plaintiff did not pay the comprehensive income tax based on the instant disposition, the Defendant attached the Plaintiff’s claim indicated in [Attachment 1] No. 1 to the Plaintiff on November 3, 2004 (hereinafter “Attachment 1”), and attached [Attachment 1] No. 2 and 3 on June 17, 2009.
(hereinafter "Attachment 2, 3" and "Attachment 1, 2, and 3" collectively referred to as "Attachment 1, 3" / 【Attachment 3. [Grounds for Recognition] The fact that there is no dispute, Gap evidence 7, Eul evidence 1 through 3, Eul evidence 4-1, 2, 5-1, 2, and 6 through 10, and the purport of the whole pleadings.
2. The Plaintiff’s instant disposition and the instant attachment disposition are null and void due to the following reasons.
The second imposition disposition is premised on the premise that the Plaintiff operated the instant entertainment tavern. The instant entertainment tavern was operated under the name of the Plaintiff and registered as a business operator by stealing the name of the Plaintiff.
B. The notice of the instant disposition is the notice.