If the defect in the disposition of imposition is not obvious even if it is serious, it shall not be deemed that the disposition is void as a matter of course.

In addition, even if the defect in the disposition of this case is significant, it cannot be said that it would be apparent even if it is apparent. Moreover, even if the disposition of this case is null and void by reason of serious and apparent defects, the right to claim restitution of unjust enrichment has expired after the expiration of the extinctive prescription period.

Article 30-5 of the Gu Local Tax Act

2015 Gohap54172 Unlawful gains

Even though a golf club membership acquired 150 membership accounts, he/she did not fulfill his/her obligation to pay acquisition tax.

acquisition tax on June 12, 2001 for the Plaintiff KRW 25,020,000,000.

600,480,000 won (hereinafter referred to as "acquisition tax of this case") and special rural development tax of 55,04,000 won

A. (Evidence No. 3, hereinafter referred to as "instant taxation").

3) Thereafter, the Chungcheong City Mayor shall provide the Plaintiff with the compulsory auction procedure for the instant golf course at the real estate auction.

82,564,480 won out of the amount deposited following the seizure by Defendant Chungcheongnam-si, etc.

The acquisition tax of this case, which was distributed to the Seoul Central District Court on March 4, 2009 in the distribution procedure in 2007tagi2341

Of 317,81,480 won, additional 462,369,60 won for acquisition tax, additional charges for special rural development tax, and 42,383,400 won for additional charges for special rural development tax.

The collection was made (Ap. 1, 3).

C. Progress of related civil procedure

1) The new and East Sea-based shock is the Seoul Central District Court 2004Gahap9188 against the non-party company

Attached Form 2. Rights to golf club membership in the membership list issued by the non-party company

- - Other

The action was brought to seek confirmation of the existence of a mutual savings bank, a new mutual savings bank, a new business start-up investment, and

Ethm elevator corporation has a golf course membership right, etc.

The court of first instance filed a lawsuit on June 1, 2007, respectively. The court of first instance attached Form 2, 2007.

In the case of 1 to 3 membership rights (hereinafter referred to as "first membership rights") in the list of membership, the plaintiff

Evidence that the non-party company paid a membership fee to the non-party company and received a membership card through a prescribed procedure;

[Attachment 2. List 4 to 20 membership rights (hereinafter referred to as "the second membership rights of this case")

in the case of the non-party company, the non-party company has issued or re-issued the non-party company's representative director.

The plaintiff was not able to obtain the membership status of the golf course in this case for the reason that the plaintiff had not obtained the membership status.

D. Judgment to the effect that he did not obtain the valid status of a golf course member even in the new and East Sea Round case

Sentence A(No. 2-1) was pronounced.

2) On this matter, the New East Seas International, Matern Mutual Savings Bank, and Sungwon Start-up Investment Act are Seoul High Law.

The appellate court appealed to the 2007Na77271, etc., and thereafter the appellate court rendered a subsequent appeal on August 13, 2009

With respect to membership, the Plaintiff paid the membership fee and received the membership fee following the prescribed procedure;

on the ground that there is no evidence that there is no evidence to prove that the second membership of this case is a non-party

was issued or re-issued with the second membership in this case without the power of representation.

The plaintiff, the other party to the issuance, is the actual manager of Songin, and the second membership right of this case is Songin.

on the ground that only this document does not allow the Plaintiff to transfer membership rights to the Plaintiff

Then, the Plaintiff did not acquire the status of a member of the high-priced golf course; and

The personal shock acquired by winning the golf course membership shall be a bona fide third party.

In addition, it is difficult to view that the non-party company has a cause attributable to the establishment of the liability for false registration.

For this reason, the dismissal of appeal was sentenced (No. 2 of the evidence No. 2).

- - Other

3) Accordingly, the appeal by the Supreme Court Decision 2009Da71312, etc. is to be filed against the new and East Seas International and Escopic Investment

However, on November 13, 2014, the Supreme Court rendered a judgment of dismissal of a part of the appeal and dismissal of a final appeal.

in the above Supreme Court ruling, however, 'the plaintiff has been placed on several occasions during the above Supreme Court ruling.

upon receipt of a golf club membership certificate from the non-party company, the issuance of the golf club membership certificate

Specific membership numbers and their values subject to issuance between the non-party company and the plaintiff at the time;

An agreement on payment in kind by specifying claims subject to set-off or the amount of claims in detail.

There is no evidence to prove that the Plaintiff was a member of the non-party company of this case.

of this case, the plaintiff did not acquire the status of its member, and therefore the plaintiff did not obtain the status of member.

A person who takes over a part of the membership shall assert the effective status of the non-party company.

(A) No. 2-3. (hereinafter referred to as the above decisions, including the above decisions, are included in the holding that "no. 2-3."

‘Related civil judgments'.

4) Meanwhile, golf club memberships included in the subject of the instant taxation disposition, and related civil judgments

including all within the scope of golf club membership that the Plaintiff’s acquisition is deemed null and void.

The plaintiff (the plaintiff is re-issued through a preparatory document dated November 26, 2015. Attached Form 2. The first re-issuance in the membership list

14 old units excluding five old units among the 19 old unit units, 46 old units excluding four old units among the 19 old unit units;

The third membership and the fourth membership and the fourth membership are subject to the disposition of this case.

The defendants do not clearly dispute this.

D. Administrative disposition related to the acquisition tax of this case and litigation process

1) The Plaintiff’s act of acquiring the instant taxation null and void based on the relevant civil judgment

Appellants asserting that it should be corrected to 0 won, consisting of the award, and that it should be corrected to 0 won, on December 2014

The defendant filed a claim for correction pursuant to Article 51 of the Framework Act on Local Taxes and Article 31 of the Enforcement Decree of the same Act.

- 8-

(A) Evidence No. 3)

2) On December 24, 2014, the head of the Chungcheong City Mayor for this case’s acquisition of the instant acquisition tax by golf membership acquisition.

acquisition tax has been imposed lawfully, and the imposition of acquisition tax in this case is unfair or unlawful.

the Plaintiff’s refusal of correction on the ground that the Plaintiff did not have received any decision and was not subject to correction

(hereinafter referred to as "the rejection disposition of this case") was made (Evidence A 3).

3) Since then, the Plaintiff’s refusal disposition of the instant case is with the Cheongju District Court Decision 2015Guhap10266

A lawsuit seeking revocation of rejection disposition against the State Mayor was filed, and the above full bench was the Gu on July 2, 2015.

Claim for correction by tax-related Acts (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same shall apply)

It does not have a system, and it is completely amended by Act No. 10221 on March 31, 2010 and the Framework Act on Local Taxes.

This Act was enacted by Act No. 10219 on March 31, 2010, which is explicitly stipulated in Article 51 of the Framework Act on Local Taxes.

acquisition tax return or payment prior to the enforcement of the above Act, if the application for rectification was introduced;

Determination of tax standards and amount of tax shall not be subject to a request for correction, and the plaintiff's lawsuit is unlawful.

The dismissal was made.

E. Claim attachment and assignment order of the Plaintiff’s succeeding intervenor

The acquisition of golf club membership can not be seen as a valid act from the beginning to judicially effective act.

this constitutes de facto acquisition which is subject to the imposition of acquisition tax of this case.

We can not see that it can not be seen.

2) Whether unjust enrichment was established

A) In order to ensure that a taxation disposition is void as a matter of course, only that there is an unlawful ground for such disposition.

that the defect is in violation of the important laws and regulations and is objectively apparent.

and in determining whether the defect is significant and obvious, the taxation disposition in question shall apply.

The purpose, meaning, function, etc. of the laws and regulations, which serve as the basis thereof, shall be considered as an objective and specific case.

- 12-

It needs to be reasonably considered about its own characteristics.

In addition, a person who does not have any legal or factual relation (income or act) subject to taxation;

tax disposition imposed on the taxpayer shall be deemed to be significant and apparent, but shall not be subject to tax

any legal or factual relationship that is subject to the taxation of any such legal or factual relationship.

In the event of objective circumstances, it is accurate whether it is subject to taxation or not.

(2) In the event that an examination can only be conducted, if the defect is serious, an appearance may be required even if

As such, it cannot be said that the taxation disposition that misleads the fact of the taxation requirement is void as a matter of course.

Nor may be viewed (see, e.g., Supreme Court Decision 94Da35787, Feb. 17, 1995).

B) In light of the above facts found, the Plaintiff, i.e., the following circumstances:

The tax authority's disposition on the acquisition of golf course membership subject to the disposition;

It is clear that the plaintiff was issued from the non-party company, and the plaintiff also entered in the membership list as shown in attached Form 2. Membership

Offering part of golf club membership as security or lending to an open mutual savings bank;

The premise that he/she has acquired his/her membership in a valid manner, such as providing him/her as a repayment of debt.

(1) The Plaintiff continued to conduct subsequent transactions, and the Plaintiff’s title 2 from the Non-Party Company

The representative director of the non-party company at the time of acquiring membership (the actual manager of the plaintiff)

(B) The Plaintiff did not appoint a director of the non-party company as a legitimate director, or the Plaintiff’s first member right of this case

(1) No evidence exists that the payment of the subscription money at the time of acquisition of such money, and thus null and void

That is, the absence of a resolution of the general meeting of shareholders concerning the appointment of directors and the establishment of the relevant civil judgment

Comprehensively taking account of the facts revealed through the administration, etc., as seen earlier, the instant disposition was issued.

, even if there is such illegality, this is a legal relationship which is not subject to taxation.

, if there is objective reason to believe that it is subject to taxation, it is subject to taxation.

- 13-

It can only be identified whether it is subject to taxation or not only when it should be accurately examined.

As such, the defect in the disposition of this case can be seen as a significant case.

Even if so, it is not clear to appear in appearance.

C) Therefore, the instant taxation disposition cannot be deemed as null and void as a matter of course, and thus, the Defendants’ legal source.

without being required to obtain profits equivalent to the amount of tax paid by the Plaintiff and equivalent to the amount of tax paid by the Plaintiff.

A. Therefore, the Plaintiff and the Plaintiff’s Intervenor’s participation on a different premise cannot be deemed as having caused the loss.

The assertion of unjust enrichment by the person is without merit.

3) Whether the extinctive prescription has expired (family judgment)

A) The extinctive prescription is from the time when rights have arisen objectively and can be exercised.

Until now, the right is not exercised, and the right is not exercised.

for example, the period of time has not yet been extended, for example, the reasons for the legal failure to exercise such rights;

It refers to the case of misappropriation, etc., and the existence of rights or the possibility of exercising rights is known.

Even if there was no negligence due to the failure to know that there was no negligence, such a reason constitutes a legal disability.

shall not be deemed to be a party.

On the other hand, Article 30-5 (2) of the former Local Tax Act is erroneously paid or overpaid by local government.

for 5 years from the time it is able to exercise its rights

shall be deemed extinguished by prescription if such action is not exercised, and such action shall be filed for five years pursuant to the

In the case of erroneous payment of any money to which the period of expiration of the statute of limitations applies, a declaration that forms the basis of such payment or collection

(2) in the case of a tax imposition (in the case of a tax imposition) or the case of a tax imposition (in the case of a tax imposition).

(2) A report or disposition of imposition shall be null and void or made in a significant and apparent manner;

It includes cases where the right of return of unjust enrichment can be immediately exercised due to the absence of such right.

- 14 -

(See Supreme Court Decision 96Da29878 delivered on November 12, 1996, etc.)

In addition, if there is no taxation or the taxation is null and void, it shall be paid by this taxation.

Right of the obligor to claim a return of unjust enrichment against the amount paid or collected by the obligor from the beginning;

(1) A person shall be deemed to have suffered from the payment or collection at the time of such payment or collection (see, e.g., Supreme Court Decision 88Nu5, Jun. 1

6436, etc.) Whether a defect in a taxation disposition constitutes abrupt invalidation due to a significant and apparent defect

B It is difficult to judge whether the party is a party or not, from the beginning, the tax disposition

A lawsuit seeking revocation and a lawsuit claiming restitution of unjust enrichment cannot be brought simultaneously;

Such reasons are not a legal disability but a de facto disability reason (Supreme Court).

See en banc Decision 91Da32053 delivered on March 31, 1992, etc.

B) In light of the above legal principles, even if there were serious and apparent defects in the instant taxation disposition

Therefore, even if the disposition is null and void as a matter of course, the Chungcheong Market on March 4, 2009 shall be the Plaintiff.

317,811,480 won among the acquisition tax of this case, additional acquisition tax 462,369,600 won, and special rural development tax of this case

The facts that the plaintiff collected KRW 42,383,400 as above are acknowledged as follows. The plaintiff collected KRW 42,383,400 for five years from this.

The fact that the instant lawsuit was filed on August 26, 2015 after the expiration of the period is apparent in the record.

Therefore, the right to claim the return of unjust enrichment by the plaintiff or the plaintiff succeeding intervenor has already been subject to the statute of limitations.

It should have ceased to exist after the lapse of simple period.

3. Conclusion

Thus, each claim of this case by the plaintiff and the plaintiff succeeding intervenor

Therefore, all of them are dismissed. It is so decided as per Disposition.

Aaaa club, Inc.

- - Defendant Chungcheongbuk-do, KRW 780,181,080, and a copy of the complaint in this case

The defendant Republic of Korea shall pay 20% interest per annum from the day after service to the day of full payment.

42,383,400 won and interest thereon from the day after the delivery of a copy of the complaint of this case to the day of complete payment.

20% interest shall be paid in 20% interest.

Succession Intervenor: to the successor Intervenor, to the extent of KRW 1,500,000,000 for Defendant Chungcheongbuk-do

to March 5, 2009 to March 5, 2015 the list of KRW 780,181,080 and its attached Form 1.

From March 6, 2015 to the service date of a copy of the complaint of this case, 1,000 per annum;

25. The rate of 20% per annum from the following day to September 30, 2015 and the rate of 20% per annum from October 1, 2015 to the date of full payment.

to the extent of KRW 100,000,000 for each share of 15%; and

42,383,400 won and the corresponding 42,383,400 won to March 5, 2009, respectively listed in the list in attached Form 1.

The ratio by period, from March 6, 2015 to the service date of a duplicate of the complaint in this case, shall be 25/1,000 per annum; and

20% per annum from September 30, 2015 to September 30, 2015 and 15% per annum from October 1, 2015 to the date of full payment.

Each share of money shall be paid.

- 3-

The recruitment period of membership fees;

The first 89 Chapter 3 million won to April 1992 to December 12, 1993

The second half Chapter 50 10 million won from May 20, 1996 to May 25, 1996

The third 80 Chapter 80 billion won from May 27, 1996 to September 19, 1996

The fourth 30 billion to 30 billion won from December 15, 1996 to January 30, 1997

The succeeding intervenor on September 23, 2015, when the lawsuit of this case was pending, was pending, the Seoul Central District Court.

As 2015TTT 21029, the Plaintiff is based on the authentic copy of a mediation protocol with executive force against the Plaintiff.

claim for return of unjust enrichment claimed against the Defendants in this section, seizure and full title of the claim

The order was received, and this was served on the Defendants, the garnishee, and the Plaintiff, the debtor, respectively, on October 2015.

22. The service date of Defendant Chungcheongbuk-do was finalized as is (the service date of Defendant Chungcheongbuk-do: September 25, 2015; Defendant in the Republic of Korea;

Date of service to the plaintiff: September 30, 2015; service date to the plaintiff: October 14, 2015.

[Ground of recognition] Unsatisfy, Gap evidence 1, Gap evidence 2-1, 2, 3, 3, 10, and Byung

- 9-

Each entry of evidence 1, 2, and the purport of the whole pleadings

2. Determination on the ground of the claim by the plaintiff and the plaintiff succeeding intervenor

A. The parties' assertion

1) The plaintiff and the plaintiff's successor intervenor, even if their taxation claims were lawfully confirmed,

after the occurrence of a dispute over transactions or acts on the basis of the taxation claim;

the existence or absence of such transaction or act and its legal effect are different by a judgment.

the State or a local government may not reasonably maintain the original taxation claim, the State or the local government

There is no justifiable reason to hold the tax amount paid on the basis of the first tax claim.

return to unjust enrichment, and the legal invalidity of the transaction is confirmed after the acquisition tax was imposed.

acquisition tax paid at the time of payment shall be returned as an erroneous payment, and a related civil judgment shall be final and conclusive.

As the Plaintiff’s acquisition of golf membership in the instant case becomes null and void, the basis for imposing acquisition tax in the instant case

As long as the transaction becomes invalid, Defendant Chungcheongbuk-do is local tax out of the tax paid by the Plaintiff.

780,181,080 won in total, and additional charges for special rural development tax, national tax, for Defendant Republic of Korea

42,383,400 won and damages for delay thereon shall be refunded to the plaintiff or the intervenor succeeding to the plaintiff.

I asserts that there is a duty.

2) As to this, the Defendants take membership in the instant golf course in the relevant civil judgment.

The reason why the member who acquired membership is recognized as a valid member;

The issue of whether the Defendant did not have any relationship with the disposition imposing acquisition tax on the Plaintiff on June 12, 2001, and the Plaintiff

That is, the golf course membership of this case is acquired and it is distributed by borrowing funds as security.

As such, the disposition of this case is legitimate, and there are some defects in the acquisition of household affairs.

Even if there is no apparent apparent defect in appearance in the disposition of this case, it shall be deemed that the disposition of this case is void as a matter of course.

- 10 -

In addition, even if the disposition of this case is null and void, the local tax erroneous payment has already been extinguished.

As long as the period of prescription has expired, the plaintiff can not claim its return.

B. Determination

1) Whether the act constitutes de facto acquisition

(A)In the Local Tax Act, acquisition tax is based on the fact that it is the transfer of original goods.

In addition, a purchaser uses, benefits from, and uses goods as a kind of distribution tax that recognizes and imposes a tax-bearing capacity.

As a result, it does not impose any benefit that may be gained by the division, so that the purchaser may not actually incur such benefit.

actual acquisition itself regardless of whether the ownership of full content is acquired or not;

Tax targets (Supreme Court Decision 98Du14228 Decided December 8, 1998, Supreme Court Decision 98Du1428 Decided December 8, 199, Supreme Court Decision 6 June 2013)

28. See, e.g., Supreme Court Decision 2013Du2778.

As such, acquisition tax is imposed on the actual acquisition of goods.

in appearance, it seems that certain goods have been transferred by acquisition, such as sale, donation, exchange, etc.

even if the acquisition is invalid or cancelled, the first time shall, unless there are special circumstances.

It can not be said that there is a de facto acquisition act which is subject to acquisition tax.

B) In full view of the purport of the entire pleadings as seen earlier, the non-party company

On July 22, 1994, the same representative director shall be 4 billion won from the plaintiff (at the time the representative director was sent).

as security by borrowing 300 foot membership 30 million won for the first issue of the instant membership

(2) The dispute over the management rights of the non-party company between the time and the time.

The directors shall be appointed at the shareholders' meeting of the non-party company called on March 3, 1996 by Songin;

In the same day, the board of directors is appointed as the representative director, and (3) Songin is appointed as the representative director of the non-party company

From May 20, 1996 to May 25, 1996, 10 million won membership (the second issue portion), and from May 27, 1996

- 11 -

9. 20 million won in fake membership (third issued portion) and 300 million won in total from December 15, 1996 to January 30, 1997.

(4) On the other hand, the first issue portion is the Plaintiff.

The above 300 copies offered as security exceed the limit of solicitation approval, and thus, the corrective order of the Do Governor shall be issued.

For example, it was returned to the defendant around April 15, 1996, and it was returned to the defendant, and it was the first issue member.

(5) The appointment of a director of the non-party company as a director by the non-party company

On March 3, 1996, the resolution of the general meeting of shareholders became final and conclusive after the non-existence of the resolution of the general meeting of shareholders.

Pursuant to the foregoing, at the time when the non-party company issues the second membership card to the plaintiff, the non-party company

(6) The relevant civil judgment that became final and conclusive after the fact that the person was not in the status of representation;

u. The plaintiff's above acquisition of membership in the golf course does not have any evidence that the plaintiff paid the membership fee.

As a representative without authority, the golf of this case is null and void.

Recognizing the fact that the fact was determined to the effect that it cannot be viewed as acquiring membership based on membership rights.

may be filed.

Examining the above facts in light of the legal principles as seen earlier, the Plaintiff’s objection against the non-party company

Chungcheongbuk-do, Korea

January 12, 2016

January 29, 2016

.

1. All the claims of the plaintiff and the plaintiff succeeding intervenor are dismissed.

2. Of the costs of lawsuit, the part arising between the Plaintiff and the Defendants is borne by the Plaintiff’s succeeding Intervenor, and the part arising between the Plaintiff’s succeeding Intervenor and the Defendants are

Cheong-gu Office

1. Basic facts

A. The process of issuing and transferring membership of the instant golf course

1) On November 21, 1989, a golf club Co., Ltd. (former Mutual Aid Co., Ltd., Ltd., hereinafter referred to as a "non-party company") created a golf club in the 93-day Seoul Special Self-Governing Province Doz. (hereinafter referred to as the "instant golf club") to run the sports facility business by forming the golf club in the 93-day Special Self-Governing Province Do governor, and the golf club was constructed from around 192 after obtaining approval of the business plan from the Do governor of Chungcheongbuk-do on November 21, 199 (Evidence 2-2).

2) The non-party company intended to raise funds for the instant golf course construction through the invitation of members, and the details that the non-party company obtained approval for the invitation of members from the Cheongbuk-do Governor are as follows.

3) The non-party company issued or re-issued the golf club membership to the Plaintiff as shown in the attached Table 2. Membership List, and the detailed reasons are as follows (No. 2, No. 3).

① When it was difficult for Nonparty Company to continue the construction work due to the shortage of funds due to the repayment of loans around June 1994 while continuing the construction work of a golf course, the Plaintiff borrowed KRW 4 billion with the construction fund of a golf course and set up a promissory note with a face value of KRW 4 billion with the Plaintiff as a security for the obligation to return loans, and at the same time, set up a mortgage on the site of a golf course with a face value of KRW 300 billion and transfer 10,200 out of the shares of Nonparty Company in which the same loans were actually held by the Plaintiff, but the Nonparty Company would pay the loans within the due date.

- 4 - In the event that the security is returned and the repayment is not made within the due date, the Plaintiff agreed to dispose of the securities 10,200 shares of the non-party company with the approval of the Korea Golf Course Business Association as to the 300 golf course membership, and the Plaintiff agreed to dispose of them at will.

② In accordance with the above agreement, the same person, who was the representative of the non-party company, issued 300 golf club membership rights to the plaintiff and entered into a contract to transfer 10,200 out of his own shares of the non-party company. On April 15, 1996, the non-party company's board of directors held on April 15, 1996, when the non-party company did not obtain approval for the sale of 300 golf club membership rights, decided to return 300 golf club membership rights to the non-party company and issue 20 million won golf club membership rights to the non-party company's 10,000 won which obtained the two-lane approval on 50 and 20,000 won, and accordingly, the plaintiff returned 300 golf club membership rights to the non-party company and instead received 50 million won golf club membership rights and 20,000 won f.

③ On January 8, 1997, the board of directors of the non-party company held on January 8, 1997 resolved that part of the membership rights of the non-party company, which was four-lane approved, may be offered as security to the plaintiff and offered as security to the constructor.

3) After that, on February 19, 197, a member company of the Sungwon Broadcasting Co., Ltd. (hereinafter referred to as the " Sungwon Broadcasting Co., Ltd.") acquired membership rights from the Plaintiff on the attached Table 2 as collateral for the debt of the U.S. Comprehensive Construction Co., Ltd. (hereinafter referred to as the "Mawon Broadcasting Co., Ltd.") from the Plaintiff, among golf courses membership rights listed in the membership list, from the Plaintiff, the membership number G04-12-029, G030 was transferred, and on July 20, 2001, it again transferred the membership rights to the Sungwon Construction Co., Ltd. (hereinafter referred to as the "Mawon Broadcasting Co., Ltd.") (hereinafter referred to as the "

4) - On December 1, 1997 - 5 - In order to recover the loan obligation from the Plaintiff, the Plaintiff received membership rights g04-12-003, 004, 0101, G04-12-019-026 among the golf course membership rights listed in the membership list on attached Form 2, and the Plaintiff notified the Nonparty Company of the above transfer (No. 2-2).

5) On the other hand, the new and East Sea Salvists Co., Ltd. (hereinafter referred to as “new and East Sea Salvists”) sold golf club memberships on September 26, 2003, which were launched by Seoul East Eastern District Court 2013TT1420, and paid the proceeds from the sale of golf club memberships on the attached Table 2.

B. Taxation and collection against the Plaintiff

1) As a result of conducting a tax investigation with respect to the Plaintiff, the head of the Chungcheongnam-ju City shall raise an objection from the Nonparty Company.