1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of this court citing the judgment of the court of first instance is as follows, except for the addition of the following table after the fourth 11th of the judgment of the court of first instance, and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

C. Even if the disposition of this case was unlawful due to the erroneous determination of the time of attribution of the income of this case, as alleged by the Plaintiff, the Defendant cannot be deemed to bear the obligation to return unjust enrichment against the Plaintiff for the following reasons.

In other words, there is an illegal cause that can revoke the administrative disposition unless the administrative disposition is considered to be null and void as a matter of course.

Even if the disposition is valid until it is legally revoked by the fairness of the administrative act, the effect of the administrative disposition cannot be denied in the civil procedure.

in order for an administrative disposition to become void as a matter of course, the defect must be significant and apparent.

(See Supreme Court Decision 99Da20179 Decided August 20, 199, and Supreme Court Decision 2002Da68485 Decided October 15, 2004, etc.). In addition, in a case where there are objective circumstances to mislead the misunderstanding of any legal relation or factual relation not subject to taxation to be subject to taxation as being taxable, if it is possible to find it clear only when the factual relation is investigated accurately, whether it is subject to taxation or not, if it is obvious that the defect is serious even if it is serious, it is apparent that it would be externally apparent.

It can not be said that the taxation disposition that misleads the misunderstanding of the case is null and void as a matter of course.

(See Supreme Court Decision 96Nu12634 delivered on June 26, 1998, etc.). In order for a tax disposition to be deemed null and void as a matter of course, the mere fact that there is an illegality in its disposition is insufficient, and the defect is a serious violation of laws and regulations, and it must be objectively obvious. When determining whether the defect is significant and obvious, the relevant laws and regulations, which serve as the basis for the tax disposition, shall