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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Na2012975 (Law No. 16.30)
Title
Whether the legal principle of unjust enrichment applies to the imposition of acquisition tax which becomes null and void and the subsequent defect in the special rural development tax.
Summary
It cannot be viewed that the taxation disposition that misleads the facts of taxation requirements is null and void as a matter of course.
Related statutes
Article 420 of the Civil Procedure Act
Cases
2016Da238069 Undue gains
The Intervenor succeeding the Plaintiff
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Defendant-Appellee
Republic of Korea Overseas
Judgment of the lower court
Seoul High Court-2016-Na2012975 (Law No. 16.30)
Imposition of Judgment
oly 27, 2016
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiff succeeding intervenor.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per