Suwon District Court 2008Guhap2595 ( October 19, 2009)

Determination of the timing for omitting sale of a retaining wall or a retaining wall construction;

Although it is argued that the business operator omitted in the sale of a charnel and retaining wall construction is invalid on the ground that the completion date of the house is the point of time of sale, it is reasonable to view that the aggregate and retaining wall construction falls under the initial stage of the new house construction construction project, and the completion date of the construction is not the point of time

The contents of the decision shall be the same as attached.

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The decision of the first instance court is revoked. The defendant confirmed that the disposition of imposition of KRW 46,485,200 on September 1, 2006 against the plaintiff on September 1, 2006 (the "the Director's " September 6, 2006" seems to be erroneous) is invalid.

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as stated in the first instance court's decision except for the following additions: Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

[Supplementary Parts]

“ [The legal relation or a certain fact which is subject to taxation and if a tax is imposed by mistake, it cannot be deemed as null and void as a matter of course and only can be revoked (see, e.g., Supreme Court Decision 71Nu112, Jun. 27, 1972). The Plaintiff’s assertion is nothing more than pointed out the legal relation or mistake of facts with respect to the subject of taxation, and there is such mistake in the subject of taxation, and thus the above taxation cannot be invalidated as a matter of course, the Plaintiff’s above assertion cannot be accepted in this respect).”

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.