Whether a disposition rejecting the disclosure of information is legitimate

The part requested by the plaintiff to be disclosed falls under the information prescribed as non-disclosure pursuant to other Acts of Article 9 of the Information Disclosure Act.

Article 81-13 of the Framework Act on National Taxes

2019Guhap61787

Tax investigation ("tax investigation")

B. The Plaintiffs are the shareholders of AA and the Defendant on December 13, 2018, as the Defendant’s claim for the disclosure of information in attached Form 1.

A request for disclosure of the information on the commercial document(hereinafter referred to as the "information of this case") was made.

C. On January 2, 2019, the Defendant rendered a non-disclosure decision with respect to the aforementioned request for disclosure to the Plaintiffs (this decision)

The grounds for the disposition of this case are as follows. The information of this case is as follows:

Since it is the information specified as confidential or confidential matters in Article 81-13(1), it is a public institution.

Information Disclosure Act (hereinafter referred to as the "Information Disclosure Act") Article 9(1)1

or any information specified as confidential or confidential in accordance with an order delegated by an Act

The reason for non-disclosure is the reason for non-disclosure.

D. Major laws and subordinate statutes relating to the instant case are as listed in Appendix 2 related Acts and subordinate statutes.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1, 2, and 5, the purport of the whole pleadings

2. The plaintiff's assertion

(a) the taxpayer’s privacy and private confidential information is not likely to be infringed, and the taxpayer’s good faith;

If there is no obstacle to the obligation to cooperate in tax payment, it shall be confidential to maintain the confidentiality of the taxation information.

This does not go against the legislative intent of Article 81-13 of the Framework Act on National Taxes.

Tax information shall be disclosed to the public.

B. The Plaintiff, as the shareholders of the AA, failed to make sales confirmed by the instant tax investigation, etc.

because of a serious violation of shareholder's rights due to an illegal or unjust act, such act

It is necessary to verify the details of the act. The information of this case is disclosed, but it is unlawful and unreasonable.

The AA’s privacy and private confidential information, as the details of omitting sales, etc. are disclosed;

material information about corporate secrets and economic activities shall not be infringed. Such secrets shall

If information is likely to be infringed, measures to prevent the identification of personal information of AA;

withdrawal shall be dismissed.

C. Disclosure of the instant information shall encourage and encourage a sincere obligation to cooperate in tax payment, and shall be sound and sound.

It contributes to tax administration that is natural.

3. Determination on the legality of the disposition

(a) Article 9(1)1 of the Information Disclosure Act:

Information kept confidential or confidential as one of the information subject to non-disclosure.

Article 81-13 (1) (main sentence) and (3) of the Framework Act on National Taxes provide that tax officials shall pay taxes.

Imposition of data or national taxes submitted by a taxpayer to fulfill the tax liability prescribed by tax-related Acts;

or data, etc. acquired on duty for the purpose of collection (hereinafter referred to as "tax information") shall not be used for any purpose other than the original purpose, or shall not be used for any purpose other than the original purpose.

In case of request for taxation information, it is stipulated that such request should be rejected.

Such taxation information shall be kept confidential under the Framework Act on National Taxes.

Information specified as confidential matters and specified in Article 9 (1) 1 of the Information Disclosure Act;

Information subject to non-disclosure (see Supreme Court Decision 2003Du11544, Mar. 12, 2004).

In the case of information that is prohibited from being disclosed by other laws, information

No discretion may be given to the administrative agency which requested the disclosure of information with regard to the disclosure of information.

B. The instant information is not merely a specific content of the request for disclosure and the Plaintiff’s assertion.

It is clear that this Court's taxation information is subject to the result of non-disclosure review;

Tax officials prescribed in the proviso of Article 81-13 (1) of the Framework Act on National Taxes exceptionally

the National Tax Act shall not be applicable to the provision of tax information.

The main text of Article 81-13 (1) shall not, in principle, disclose the tax information as above.

under the proviso of this section, in light of the fact that the exceptions are specifically set and listed.

At the same time, it is difficult to recognize the reasons for exception other than those listed above.

The instant information constitutes non-disclosure information under Article 9(1)1 of the Information Disclosure Act.

In the case of refusal of disclosure, since it does not have the discretion to disclose it.

Dispositions are justified.

C. The accounting data on this issue, even if it concerns an illegal or unfair act;

not only falls under the internal information of the company, but also specify the company as in this case.

If such internal disclosure is requested, the company's personal information shall not be identified.

any measure is without meaning, and as a result of a tax investigation, any particular enterprise obtained as a result of the tax investigation.

Disclosure of accounting data, etc. for any purpose other than taxation purpose shall be in good faith for taxpayers.

The performance of the duty to cooperate in tax payment can be reduced, under Article 81-13 (1) of the Framework Act on National Taxes.

information of this case is contrary to the intent of the AA concerning the confidentiality or economic activity of the AA.

It does not infringe information and does not interfere with the taxpayer's duty to cooperate in good faith.

The Plaintiff’s assertion that information should be excluded from information subject to non-disclosure is accepted from that premise.

It also shows that it is difficult to do so.

D. The instant disposition is lawful, and the Plaintiffs’ assertion disputing this is not accepted.

4. Conclusion

The claim of this case is dismissed as it is without merit.

Kim AAAma2

BB Director of the Tax Office

June 20, 2019

July 25, 2019

1. All of the plaintiff's claims are dismissed.

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

A disposition rejecting the disclosure of information on the information stated in attached Form 1, which was made by the defendant of the Gu office against the plaintiffs on December 31, 2018, shall be revoked.

1. Details of the disposition;

A. On June 8, 2016, the Defendant conducted a tax investigation into AA with respect to the corporate tax from the year 201 to the year 2014, and notified the result to AA on June 8, 2016 (hereinafter referred to as “the above tax investigation”).