Sub-Support-2017-Ban-4654 ( dated 16, 2017)

If the defect in the taxation disposition is to be limited to the extent that it can only be revoked, the tax already paid shall not constitute unjust enrichment.

If the defect in the taxation disposition is limited to the extent that the tax disposition can only be revoked, the payment of the tax due to it cannot be deemed as unjust enrichment unless the tax authority voluntarily revokes it or revokes it by the appeal procedure.

Article 24 of the National Tax Collection Act

2017Na62870 Return of unjust enrichment

○ Kim

Korea

Incheon District Court Decision 2017Kadan4654 Decided August 16, 2017

October 25, 2017

November 22, 2017

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall pay to the plaintiff 121,00,000 won with 15% interest per annum from November 1, 201 to the date of full payment.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court is identical to the reasoning of the judgment of the court of first instance, and therefore, it is accepted pursuant to the main sentence of Article 420 of the Civil Procedure Act. [The plaintiff was issued an order of seizure and assignment on November 2, 2012 with respect to the claim for return of unjust enrichment by Ansan○, and the defendant collected the claim for return of unjust enrichment by Ansan○ on June 20, 2013, which was after the defendant received the order of seizure and collection on November 15, 2012, since it was issued on June 20, 2013 after the plaintiff received the order of seizure and collection, it is argued that it goes against the whole and collection order of the plaintiff. However, the defendant seized the claim for return of unjust enrichment by Ansan○ on June 20, 2012, which was before the plaintiff received a collection order, based on the notification of inheritance tax decision as to Ansan○, which was issued on February 1, 2012 (Evidence evidence 5-1, 2, 3).

2. Conclusion

If so, the plaintiff's claim shall be dismissed due to the lack of reason, and this conclusion shall be delivered to the court of first instance.

Since the judgment is justifiable, the plaintiff's appeal is dismissed, and it is so decided as per Disposition.