(a) Whether a local tax taxation is appropriate by a tax payment notice that does not include the grounds for calculating the amount of tax (negative);

B. Whether the defect is cured if the taxpayer becomes aware of the grounds for calculation of the tax amount without the tax payment notice (negative)

A. According to Article 25 of the Local Tax Act and Article 8 of the Enforcement Decree of the same Act, a notice of payment of local tax shall be given by a notice of tax payment stating the year, item, payment period, and amount of the local tax to be paid or paid, the grounds for calculating the amount of tax, and the place of payment. The above provision aims at ensuring the fairness of tax administration and at the same time at the same time to provide the taxpayer with detailed information about the details of the disposition of tax imposition, to determine whether he/she is dissatisfied with the determination of whether he/she is dissatisfied with the disposition of tax and to provide convenience for filing an appeal. Thus, the said provision is unlawful for taxation

B. As long as a tax payment notice based on a tax payment notice that contains a defect in the basis for calculating the amount of tax is deemed unlawful as it goes against the mandatory provisions, whether the taxpayer knows the basis for calculating the amount of tax shall have no influence on the illegality of the taxation disposition.

Article 25 of the Local Tax Act, Article 8 of the Enforcement Decree of the Local Tax Act

Supreme Court Decision 83Nu602 Delivered on February 14, 1984

Attorney Shin Chang-dong, Counsel for the defendant-appellant

Head of Jung-gu Incheon Metropolitan City

Seoul High Court Decision 82Gu190 delivered on October 12, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

According to Article 25 of the Local Tax Act and Article 8 of the Enforcement Decree of the same Act, a notice of payment of local tax shall be given by the year, item, payment period and amount of the local tax to be paid or paid, the basis for calculating the amount of tax, and a notice of tax payment stating the grounds for calculating the amount of tax and the place of tax payment. The above provision is a mandatory provision in order to ensure the fairness of tax administration and at the same time to inform taxpayers of the details of the disposition of taxation in detail and to ensure convenience in filing an appeal. Thus, the taxation by a notice of tax payment without the grounds for calculating the amount of tax payment is an unlawful disposition (see Supreme Court Decision 83Nu602 delivered on February 14, 1984).

Therefore, in this case, the lower court’s determination that the Defendant’s ground for calculating the amount of tax was not stated in the Defendant’s notice of tax payment of the acquisition tax of this case, and it is justifiable to order the revocation of the tax disposition of this case as one of the grounds that the tax disposition of this case was unlawful. In addition, as long as the above provision of this Act is construed as mandatory provisions, the Plaintiff’s determination of the ground for calculating the amount of tax does not affect the illegality of the tax disposition of this case in violation of the above provision of the Act. Therefore,

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jong-soo (Presiding Justice)