(심리불속행) 과세처분의 하자가 외관상 명백하다고 보기는 어려우므로 당연 무효라고 볼 수 없음[국승]
Seoul Central District Court 201Na55091 (Law No. 14, 2012)
(D) If it is difficult to deem the defect of the taxation disposition to be clear in appearance, it shall not be deemed null and void as a matter of course.
(Summary of the Supreme Court) The taxation disposition is illegal by misunderstanding the fact of taxation requirements, and its defect is also serious. However, it is difficult to see that the defect is obvious in appearance, so it cannot be deemed null and void as it is.
2012Da59596 Return of Unjust Enrichment
Section AA
Republic of Korea 1 other
Seoul Central District Court Decision 2011Na55091 Decided June 14, 2012
All appeals are dismissed.
The plaintiff shall bear the costs of appeal.
Although examining the judgment below in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Elimination of Final Appeal, it is recognized that the appeal is dismissed in entirety under Article 5 of the above Act, and it is so decided as per Disposition by the assent