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(영문) 서울고등법원 2015.12.22 2015누49346
탈세제보보상금지급거부처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the court’s explanation of this case is as stated in the reasoning of the judgment of the first instance except for the submission or addition of the following two cases. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The details to be used or added;

A. Article 2(2) of the Reasons for the judgment of the court of first instance

C. Paragraph 2(2)1(a) of the first sentence of the subject matter of judgment that has been made by cutting out the parts used in the end of the first sentence of the subject matter “specific information by which the whereabouts of the material falling under subparagraph 1 can be identified” (paragraph 2)(b)(c) of the “specific information by which the material falling under subparagraph 1 can be identified” (paragraph 2)(c)

B. Article 2(2) of the Reasons for the judgment of the first instance

C. The Plaintiff’s contents to be added to the end of the judgment item was imposed on the premise that the Defendant intentionally did not conduct an investigation into the Plaintiff’s information, including the financial resources of B, and contrary to the Plaintiff’s information, the period of exclusion expires, and thus, the Defendant cannot refuse the Plaintiff’s claim for compensation. However, the Defendant’s assertion itself is contrary to the facts as to B’s tax evasion confirmed by the Defendant through the investigation, or the premise of the disposition of imposition resulting therefrom, and thus, does not constitute a case where the Defendant’s petition for the Defendant’s tax administration is filed, and thus, it does not constitute an omission tax amount requiring monetary reward payment, or an illegally refunded or deducted tax amount. Therefore, it is difficult to accept without further

3. Thus, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.

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