(심리불속행) 부가가치세는 신고납세방식의 조세로서, 납세의무자의 신고행위에 중대하고 명백한 하자가 없는 한 당연무효로 되지 아니함[국승]
(Trial Omission) Value-added tax is a tax on the method of filing a tax return and does not become void as a matter of course unless there is a serious and apparent defect in the taxpayer’s filing act.
(In principle, the substance of value-added tax is a tax on the method of filing a return, and as a matter of principle, the tax liability is specifically determined by the taxpayer’s act of setting the tax base and amount of tax and the taxpayer’s act of filing a return is not necessarily null and void
Article 741 of the Civil Act: Contents of Unjust Enrichment
2017Da206700 Requests for restitution of unjust enrichment
Ma-○, Ma-○
Korea
Seoul High Court Decision 2016Na2036131 Decided December 16, 2016
April 27, 2017
All appeals are dismissed.
The costs of appeal are assessed against the plaintiff, the designated party, and the appointed party.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent