There is no ground to believe that married couple owned the real estate in this case as joint ownership.

There is no basis to believe that the couple owned the instant real estate as a partnership, and this disposition is a gift from the spouse.

Article 81(13) of the Framework Act on National Taxes

2015Guhap50139 Revocation of Disposition of disclosing information

DoAA

Commissioner of the National Tax Service

August 21, 2015

September 4, 2015

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

A disposition rejecting information disclosure made by the Defendant against the Plaintiff on March 19, 2015 shall be revoked.

1. Basic facts

A. The Plaintiff is a creditor who acquired an executive title by filing a lawsuit for the return, etc. of a loan or filing an application for a payment order against Nonparty 5B and 79 others (hereinafter referred to as “debtor”).

B. On March 15, 2015, the Plaintiff, based on the above executive title, filed a claim with the Defendant for disclosure of "information on income tax, corporate tax, inheritance and gift tax, comprehensive real estate tax, value-added tax, global consumption tax, liquor tax, stamp tax, gift tax, traffic tax, special tax for rural development, details of collection of additional tax, details of refund of additional tax, etc. against the above obligor (hereinafter "tax information of this case")." The Defendant rejected the Plaintiff's claim for disclosure of information of this case on the ground that "the tax information of this case is subject to non-disclosure under Article 9 (1) 1 of the Official Information Disclosure Act (hereinafter "Information Disclosure Act") and Article 81-13 (1) of the Framework Act on National Taxes" (hereinafter "disposition of this case").

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The instant taxation information does not fall under the “data submitted by a taxpayer to meet the tax liability under the tax-related Acts” under Article 81-13(1) of the Framework Act on National Taxes, or data acquired on business to impose and collect national taxes, and should be disclosed unless it falls under the information subject to non-disclosure under any subparagraph of Article 9(1) of the Information Disclosure Act.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

1) Article 9(1)1 of the Information Disclosure Act provides that any information specified as confidential or non-public information may not be disclosed to the public pursuant to other Acts. According to the main sentence of Article 81-13(1) and Article 81-13(3) of the Framework Act on National Taxes, a tax official shall not provide or disclose data submitted by a taxpayer for the purpose of imposing or collecting national taxes (hereinafter referred to as “tax information”) or other data acquired on business for the purpose of imposing or collecting national taxes unless otherwise provided for in each subparagraph of the proviso of Article 81-13(1) of the Framework Act on National Taxes. In cases where a tax official is requested to provide tax information in violation of

2) The purpose of Article 81-13 of the Framework Act on National Taxes is to strictly limit the use of the taxation information that a tax official acquired from a taxpayer for the purpose of imposing and collecting taxes for any purpose other than the purpose of taxation so that he/she can protect personal secrets to the maximum extent to enable the taxpayer to perform his/her duty of tax payment cooperation in good faith and in good faith, and to allow a tax official to disclose important information, such as customers, management strategies, and financial structure related to his/her economic activities in comparison with other public officials only for the reasons for such exception in order to prevent the infringement of the taxpayer's secrets and the rejection of tax administration if a tax official who is able to obtain such information in the course of his/her business without any restriction. The information provided for in Article 81-13 of the Framework Act on National Taxes falls under the information provided for in other Acts provided for in Article 9(1)1 of the Information Disclosure Act as confidential or non-disclosure (see Supreme Court

3) On the other hand, in light of the legislative intent and the expression of the above provision, taxation information refers not only to the data received from a taxpayer or the data acquired by a tax official from a taxpayer, etc., but also to all the data about an individual taxpayer acquired by a tax official in the course of performing a tax-related business. Therefore, it is reasonable to deem that not only the data received from a taxpayer but also the documents prepared and produced by him/her based on

4) According to the above facts, the tax information of this case constitutes taxation information under Article 81-13 of the Framework Act on National Taxes as data submitted by the debtor for the purpose of imposing or collecting national taxes or data that the defendant has acquired on business or prepared and produced on its own on its basis for the purpose of imposing or collecting national taxes. It also does not seem to fall under the exceptional grounds stipulated in the proviso of Article 81-13(1) of the Framework Act on National Taxes. Thus, the defendant may refuse to disclose the tax information of this case pursuant to Article 9(1)1 of the Information Disclosure Act (in light of the effectiveness of compulsory execution and the convenience of the creditors, allowing the creditor to request the disclosure of the tax information of this case to the direct taxation office (if considering the effectiveness of compulsory execution and the convenience of the creditors, the Civil Execution Act is the most prompt and effective means so that the creditor may separately obtain the disclosure of tax information of this case, and thus, most creditors can not disclose the information about the debtor's property through the complex information disclosure rather than the taxation information disclosure system, and thus, even if the plaintiff may abuse such information by a final judgment.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so ordered as per Disposition.

shall be ruled.