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Case Number of the immediately preceding lawsuit
Seoul Northern District Court 2015Na32491 ( October 19, 2016)
Title
In order for taxation to be void as a matter of course, there must be a significant and objective apparent defect in the disposition.
Summary
If there is no taxation disposition or a deferred invalidity, the amount paid or collected by the taxpayer by the taxation disposition constitutes unjust enrichment obtained by the State without legal cause. However, in order for the taxation to be null and void as a matter of course, there must be significant and objective apparent and apparent defects in the taxation disposition.
Cases
2016Da214803 Return of Fraudulent Gains
Plaintiff-Appellant
The AA
Defendant-Appellee
Korea
Judgment of the lower court
Seoul Northern District Court Decision 2015Na32491 Decided February 19, 2016
Imposition of Judgment
June 23, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the allegation on the grounds of appeal by the appellant does not include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or it is recognized that there is no reason. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act.