Text
1. The plaintiff's appeal against the defendants is dismissed in entirety.
2. The costs of appeal shall be borne by the Plaintiff.
purport, purport, and.
Reasons
The reasons for this court's acceptance of the judgment of the court of first instance are as follows, except for the addition of the following '2. Additional Judgment' as to the assertion that the plaintiff emphasizes in this court, so the reasons for the judgment of the court of first instance shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420
The Plaintiff asserts that the instant information should be disclosed in accordance with the proviso of Article 81-13(1)8 of the Framework Act on National Taxes and the proviso of Article 9(1)6(c) and proviso of Article 9(7)7(b) of the Information Disclosure Act.
The proviso of Article 81-13(1)8 of the Framework Act on National Taxes stipulates that "where taxation information is requested pursuant to the provisions of other Acts, tax information may be provided by taxpayers exceptionally."
"Where taxation information is requested pursuant to the provisions of other Acts" in subparagraph 8 of the same proviso means cases where specific provisions exist that individual Acts may request taxation information for purposes other than the imposition and collection of taxes.
Article 2 of the Judgment of the first instance court
C. (1) As seen in subparagraph (e) of the same Article, Article 81-13 of the Framework Act on National Taxes has the meaning as a special law on the disclosure of information as a general law on the disclosure of information by public institutions. Thus, Article 9 of the Information Disclosure Act, which provides for the general right to claim information under subparagraph 8 of the same Article,
Article 9(1)1 of the Information Disclosure Act shall not apply to “tax information” under Article 81-13(1) of the Framework Act on National Taxes, unless it falls under the information subject to non-disclosure pursuant to the provisions of the Information Disclosure Act.
The plaintiff's above assertion is without merit.
In conclusion, the judgment of the first instance is justifiable.
The plaintiff's appeal against the defendants is dismissed in entirety.