A disposition rejecting information disclosure shall be a disposition under the Information Disclosure Act, and the total amount of sales shall constitute taxation data.

Since a rejection disposition against information disclosure is a disposition under the Information Disclosure Act, a request for examination or a request for adjudication under the Framework Act on National Taxes is unnecessary, and the amount of sales of a corporation's income statement is related to the imposition and collection of national

Article 9 of the Official Information Disclosure Act;

2011Guhap16155 Revocation of Disposition of Disposition of Non-Disclosure of Information

XX

The Director of the Pacific District Office

July 14, 2011

August 25, 2011

1. The plaintiff's claim is dismissed.

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

The defendant's disposition of non-disclosure of information made against the plaintiff on May 20, 2011 is revoked.

1. Details of the disposition;

A. On May 16, 201, pursuant to Article 10(1) of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”), the Plaintiff filed a claim with the Defendant for disclosure of the information on the aggregate of the sales amount indicated in the income statement among the financial statements of the Oland, Co., Ltd. located in the Seoul XX Dong 000-00, 000 in the 2009 financial statements (hereinafter “Information”).

B. On May 20, 2011, the Defendant rejected the disclosure of the instant information on the grounds that the instant information cannot be disclosed pursuant to Article 9(1)1 of the Information Disclosure Act (hereinafter “instant disposition”).

[Ground for Recognition: Facts without dispute, entries in Gap evidence 1 and 2, purport of the whole pleadings]

2. Determination on the defense prior to the merits

A. The defendant's assertion

The plaintiff filed a lawsuit in this case without a request for examination or adjudgment under the Framework Act on National Taxes, which is unlawful in violation of Article 56 (2) of the Framework Act on National Taxes, which provides necessary procedures for a prior trial

(b) Related statutes;

C. Determination

(1) Article 55(1) of the Framework Act on National Taxes provides that "any person whose rights and interests are infringed upon by being subject to an illegal or unreasonable disposition or by failing to undergo a necessary disposition as a disposition under this Act or other tax-related Acts shall be entitled to file a request for cancellation or modification of such disposition or a request for necessary disposition pursuant to the provisions of this Chapter, and Article 56(2) of the same Act provides that "no administrative litigation against an illegal disposition under Article 55 shall be filed without filing a request for examination or a request for adjudication and a decision thereon under this Act, notwithstanding the provisions of the main sentence of Article 18(1), Article 18(2) and (3) of the Administrative Litigation Act." Accordingly, in the case of "disposition under the Framework Act on National Taxes or the tax-related Acts", prior to filing an administrative litigation

(2) However, even though the information of this case constitutes taxation information as follows, the other party to the request is the head of the tax office, including Article 81-13 of the Framework Act on National Taxes, and Article 81-13 of the Framework Act on National Taxes provides the grounds for non-disclosure with regard to the request for disclosure of information and the scope of tax information that may be exceptionally provided, considering the circumstances and relevant Acts and subordinate statutes of the disposition of this case, the plaintiff's application for disclosure of this case and the defendant's disposition related thereto all were based on the Information Disclosure Act, which is not the Framework Act on National Taxes, and the duty of confidentiality of tax officials under Article 81-13 of the Framework Act on National Taxes has meaning as grounds for refusal of disclosure pursuant to Article 9 (1) 1 of the Information Disclosure Act, which classified it as non-disclosure upon the claim of this case under the Information Disclosure Act. Thus, the disposition of this case shall not be deemed a disposition under the Information Disclosure Act

(3) Therefore, the Defendant’s defense prior to the merits, which was based on the different premise, is without merit.

3. Judgment on the merits

A. The plaintiff's assertion

The Framework Act on National Taxes does not stipulate the instant information as confidential. Even if so, the Plaintiff’s claim for disclosure of information constitutes Article 81-13(1)6 proviso of the Framework Act on National Taxes, and thus, the instant disposition is unlawful.

B. Determination

(1) Article 9(1)1 of the Information Disclosure Act provides that “information classified as confidential or confidential information by other Acts or any order issued under other Acts shall be classified as information subject to non-disclosure.” Article 81-13(1) main text and (3) of the Framework Act on National Taxes shall not provide or disclose data submitted by a taxpayer to fulfill a tax liability under the tax-related Acts, or data acquired in the course of business for the purpose of imposing or collecting national taxes (hereinafter referred to as “tax information”). If a taxpayer is requested to provide tax information in violation of this provision, it shall be refused. The legislative intent of Article 81-13 of the Framework Act on National Taxes is to strictly limit the use of the tax information acquired by a tax official for any purpose other than the purpose of taxation by protecting the privacy of a taxpayer to ensure that the taxpayer is aware of and faithfully performing a tax cooperation obligation, and to prevent a taxpayer from refusing to disclose the tax administration in accordance with the disclosure without restriction on the tax information. Therefore, a tax official shall refuse a request for disclosure of the tax information under Article 81-13(14).

On the other hand, in full view of the purport of the whole argument in Eul evidence No. 1-1, it is reasonable to view that the "total amount of sales indicated on the profit and loss statement for the end of 2009 of the corporation" is related to the imposition and collection of national taxes on the corporation, and it constitutes taxation data.

Therefore, the information of this case that the Plaintiff requires disclosure to the Defendant constitutes information subject to non-disclosure under Article 9(1)1 of the Information Disclosure Act, as "tax information under Article 81-13(1) of the Framework Act on National Taxes."

(2) Furthermore, the proviso of Article 81-13(1)6 of the Framework Act on National Taxes stipulates that a taxpayer's tax information may be provided exceptionally in cases where tax information is requested pursuant to the provisions of other Acts, but the provisions of the Information Disclosure Act cannot be deemed to be included in "the provisions of other Acts" under subparagraph 6 of the same Article.

(3) The plaintiff's assertion is without merit.

C. Sub-decision

Therefore, the instant disposition is lawful.

3. Conclusion

If so, the plaintiff's claim is without merit, and it is dismissed.