명의를 도용당했다는 사유만으로 부과처분이 당연무효라고 볼 수 없음[국승]
Seoul High Court 2008Nu35691 (Law No. 14, 2009)
The reason why the name was stolen can not be viewed as a legitimate invalidation.
Whether the name was stolen or not, etc. should be clearly examined, and even if the business entity is not a business entity at the same place, the defect in the imposition of the value-added tax can not be seen as apparent, and thus cannot be viewed as void.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by