사건 처분에 하자가 있다고 하더라도 그것이 외관상 명백하다고 할 수 없으므로, 이 사건 처분이 당연 무효라고 볼 수 없음[국승]
Daegu District Court-2015-Gu Partnership-20192 (2015.09.09)
Even if there is a defect in the disposition of this case, it cannot be deemed apparent, and thus the disposition of this case cannot be deemed null and void as a matter of course.
The door-to-door seller of this case had registered business in a formal manner, but actually sold cosmetics on the Plaintiff’s account, and the sales proceeds were attributed to the Plaintiff, and there was an objective reason to determine that the door-to-door seller of this case constitutes only a simple personal service related to sales
2015Nu6454
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○ Head of tax office
April 29, 2016
May 27, 2016
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. Each disposition taken by the defendant against the plaintiff in the separate sheet shall be confirmed to be null and void.
1. Quotation of judgment of the first instance;
The grounds alleged by the Plaintiff in the trial while filing an appeal are not significantly different from the contents alleged by the Plaintiff in the first instance trial, and even if each of the evidence submitted in the first instance trial and the number of increase in Party A, submitted in the first instance trial, are examined, the judgment of the first instance court rejecting the Plaintiff’s assertion is justifiable. The grounds for the court’s explanation concerning this case are the same as the reasons for the judgment of the first instance court, except for the dismissal or addition of some of the following, thereby citing it as is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
○ The 5th 12th 'Evidence' of the first instance court decision is called as ‘Evidences and the testimony of the witness of the trial court AA'.
After 'AA' in the case of 5th trial decision of the first instance court, ‘the case of 5th trial decision' was added not only to the investigation process of the plaintiff by the defendant but also to the trial court of the first instance.
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.