In the imposition of education tax, if the education tax, which is a national tax, was imposed, but this became final and conclusive and the disposition of arrears was made, the case of accepting unjust claims by asserting the disposition of arrears, which is a subsequent act, on the grounds of defects in the tax disposition.

(a) Where an independent act was conducted by phases for a certain administrative purpose, the defect of the taxation disposition, which is a preceding act, shall not be succeeded to the disposition for arrears, which is an execution act, except for the grounds for invalidation automatically

(b) With respect to income omitted from the imposition of education tax, which is a national tax, the education tax, which is a national tax, should be imposed, but the additional imposition of education tax, which is a local tax, is not void as a matter

Article 11 of the Education Tax Act, Article 15 (1), (2), and (3) of the Education Tax Act, Article 4 of the Enforcement Decree of the Education Tax Act,

Lighting Award

Busan City Education Committee

Daegu High Court Decision 59Ra9 delivered on May 15, 1959

Article 11 of the Education Tax Act provides that a certain amount of income cannot be imposed as a national tax for the part below a certain amount of income, and Article 11 (1) of the same Act provides that an education tax, which is a local tax, shall not be imposed as a local tax, if an independent act takes place for a certain administrative purpose, shall not be deemed to have been succeeded as a matter of course to the subsequent act except in the case where there is a clear ground for invalidation in the preceding act. If the court below finds that a certain amount of income is not imposed as a national tax under the provision of Article 11 of the same Act, and that an education tax can be imposed as a local tax for the reasons that the above additional amount of income can not be imposed on the same person on the ground that there is a clear ground for appeal that an education tax cannot be imposed on the same person, which is a national tax, for the reason that there is no reason for invalidation in the preceding act. Thus, the court below's decision that the education tax can be imposed on the same person, which is a local tax for the reason that it is not imposed as a local tax.

Justices Lee Woo-won (Presiding Justice)