The instant information does not constitute information prescribed as confidential under the Framework Act on National Taxes.

The instant information appears to be information necessary for the Plaintiffs to exercise their rights as taxpayers, and even if the motive for the Plaintiffs’ request for the disclosure of the instant information is obtained as evidence for civil procedure, it cannot be viewed otherwise as constituting information provided as confidential information under Article 81-13 of the Framework Act on National Taxes against the Plaintiffs, who are taxpayers.

Confidentiality under Article 81-13 of the Framework Act on National Taxes

2016Guhap22156 Revocation of Disposition Rejecting Information Disclosure

AAA and 2 others

○○ Head of tax office

September 2, 2016

September 30, 2016

1. A disposition rejecting information disclosure made by the Defendant to the Plaintiffs on April 26, 2016 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

A. The Plaintiffs were shareholders of BB (hereinafter “BB”) and transferred the shares of BB held by the Plaintiffs to CCC on December 5, 2013 at the amount of ○○○○○ per share.

B. On June 10, 2015, the Defendant notified the Plaintiffs that a revised return, payment, or submission of explanatory data should be made if the transfer income tax was underreported by underreporting the transfer income tax on the ground that the price for the transfer of stocks listed in Paragraph A was remarkably lower than the market price, and thus confirmed as subject to review of the avoidance of wrongful calculation of transfer income tax (hereinafter “instant explanatory guidance”).

C. On April 15, 2016, the Plaintiffs filed a claim with the Commissioner of the National Tax Service for the disclosure of “BB’s assessment amount per share and its calculation basis” (hereinafter “instant information”).

D. On April 26, 2016, the Defendant, upon receipt of the claim from the Commissioner of the National Tax Service, responded to the Defendant’s rejection of disclosure of the instant information on the ground that “this case’s information is not directly related to the market price of unlisted stocks, and it does not correspond to the purpose of use of taxation data, and thus falls under the non-disclosure information under Article 9(1)1 of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”).” (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiffs' assertion

The Defendant sent the instant explanatory guide to the Plaintiffs, which is a type of pre-taxation disposition. As such, the Plaintiffs are taxpayers who are not “other persons” prohibited from providing tax information under Article 81-13(1) of the Framework Act on National Taxes, and disclosure of tax information to the Plaintiffs who are taxpayers does not fall under any use other than the intended purpose, and there is no basis to deem that information can be disclosed only when there is a taxation disposition. Furthermore, in the case of return of unjust enrichment by Busan District Court 2015Gahap5722, which is a related case, the Busan District Court issued an order for fact inquiry, and thus, it constitutes an exception provided for in Article 81-13(1)3 of

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

Article 9(1)1 of the Information Disclosure Act provides that "Any information held and managed by a public institution shall be disclosed to the public: Provided, That it may not be disclosed to the public pursuant to the National Assembly Regulations, the Supreme Court Regulations, the Constitutional Court Regulations, the National Election Commission Regulations, the National Election Commission Regulations, Presidential Decree, and municipal ordinances)." The main text of Article 81-13(1) of the Framework Act on National Taxes provides that "tax officials shall not provide or divulge any data submitted by a taxpayer to fulfill the tax liability prescribed in the tax laws or any data, etc. acquired on business for the purpose of imposing and collecting national taxes (hereinafter referred to as "tax information") to any other person or shall not be used for purposes other than the intended purpose." As such, the purpose of prohibiting the provision or disclosure of tax information to a third party or the use thereof is to protect taxpayer's information and confidential information so that the taxpayer can faithfully perform the duty of cooperation in tax payment, so taxation information constitutes "information provided for non-disclosure by other Acts" under Article 9(1)1 of the Information Disclosure Act (see Supreme Court Decision 2013Du14, Mar. 14, 2014).

However, in light of the fact that Article 81-14(1) of the Framework Act on National Taxes provides that "where a taxpayer (including a person to whom tax affairs are delegated by a taxpayer, such as a certified tax accountant) requests information necessary for the exercise of a taxpayer's right, a tax official shall provide such information promptly," the prohibition of "providing tax information to a third party, etc." under Article 81-13 of the Framework Act on National Taxes is only construed to prohibit a third party, other than a taxpayer, from providing information irrelevant to the exercise of taxpayer's right, and it cannot be said that the above provision prohibits a taxpayer

On the other hand, since the plaintiffs are taxpayers who reported and paid the transfer income tax following the transfer of BB shares, they cannot be deemed to fall under "other persons" as provided in Article 81-13 of the Framework Act on National Taxes in relation to the above transfer income tax, and ② Although the defendant notified the plaintiffs after the explanation of the explanation of this case, there was no additional taxation on the plaintiffs, the plaintiffs' transfer of shares is subject to review of the denial of wrongful calculation of transfer income tax, and so long as the plaintiffs notified the plaintiffs of this fact, it is necessary to confirm the data which served as the ground for the defendant's determination of the transfer income tax as to their tax liability. Thus, the information of this case appears to be information necessary for the plaintiffs' exercise of rights as taxpayers, and even if the plaintiffs included the purpose of securing evidence necessary for civil litigation with CCC in the motive for requesting the disclosure of information of this case, it cannot be deemed to fall under information provided for in Article 81-13 of the Framework Act on National Taxes as non-disclosure.

Therefore, the disposition of this case that the plaintiffs determined that the information of this case constitutes information subject to non-disclosure under the premise that the plaintiffs correspond to "other persons" as stipulated in Article 81-13 of the Framework Act

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.