The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

As a matter of principle, the tax by the method of tax return is determined by the taxpayer's own determination of the tax base and the amount of tax, and the payment is determined by the specific tax liability determined by the return, and the State and local governments hold the tax amount paid based on the finalized tax claim.

Unless a taxpayer's filing of a return is void as a result of significant and apparent defects, it shall not be deemed as unjust enrichment.

Here, whether a defect in the act of reporting constitutes the invalidity of the law because it is significant and clear should be determined reasonably by considering the purpose, meaning, function, and legal remedies for defective act of reporting as a basis for the act of reporting from a teleological perspective, and by individually identifying specific circumstances caused by the act of reporting.

(see, e.g., Supreme Court Decisions 94Da60363, Dec. 5, 1995; 2006Da81257, Apr. 23, 2009). Based on its stated reasoning, the lower court maintained the conclusion of the judgment of the first instance, which dismissed the Plaintiff’s claim on the ground that the instant disposition was not null and void as a matter of course.

The judgment below

Examining the reasoning of the lower judgment in light of the aforementioned legal doctrine, the lower court’s reasoning was somewhat insufficient or inappropriate, but its conclusion of rejecting the Plaintiff’s assertion is acceptable. In so doing, contrary to what is alleged in the grounds of appeal, the lower court erred by misapprehending the legal doctrine regarding the establishment of acquisition tax liability, the invalidation of a declaration of acquisition tax, the payment of purchase-price, etc., or by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, without exhaust all necessary deliberations.