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Title
National taxes collected by the Defendant from the Plaintiffs based on taxation disposition cannot be deemed as unjust enrichment which lacks legal grounds.
Summary
As long as a taxation disposition is not void as it is not a matter of course, the validity of the said taxation disposition cannot be denied before revocation after undergoing the objection procedure prescribed by the Framework Act on National Taxes, and therefore, the national tax collected by the Defendant from the Plaintiffs based on the above taxation disposition cannot be deemed as unjust enrichment which lacks legal grounds.
Related statutes
Article 30 (Cancellation of Fraudulent Act) of the National Tax Collection Act
Cases
2016 Return of Unjust Enrichment 50129
Plaintiff
KimA
Defendant
Korea
Conclusion of Pleadings
September 20, 2016
Imposition of Judgment
October 11, 2016
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
The defendant shall pay to the plaintiff 15% per annum from October 7, 2015 to the day of full payment.
L. L.D. paid for the amount calculated at a rate.
Judges Suspension Line
* The ruling of small-sum case may choose not to state the reasons in accordance with Article 11-2(3) of the Trial of Small Claims Act.