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Title
The invalidity of a taxation disposition must be significant and apparent due to a disposition made to a person who does not have any legal or factual relations.
Summary
If a taxation disposition is to be null and void as a matter of course, the defect should be significant and apparent due to a disposition made to a person who does not have any legal or factual relations subject to taxation, but if the defendant can only obtain explanatory materials from the plaintiff and accurately investigate the facts, it cannot be said that there is an apparent apparent defect in appearance.
Related statutes
Articles 4 and 45-2 of the Inheritance Tax and Gift Tax Act
Cases
2017Nu55888
Plaintiff and appellant
O*
Defendant, Appellant
Gangwon-gu Director of the District Office
Judgment of the first instance court
National Rotations
Conclusion of Pleadings
August 17, 2017
Imposition of Judgment
August 31, 2017
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance court is revoked. On December 31, 2005, the Defendant confirmed that the imposition of gift tax of KRW 199,634,320 (including additional tax) imposed on the Plaintiff on July 1, 2014 is null and void.
Reasons
1. Quotation of judgment of the first instance;
Article 8(2) of the Administrative Litigation Act, inasmuch as the reasoning of the judgment of the court of first instance is the same as that of the judgment.
It shall be quoted pursuant to the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.