Whether additional dues on refund should be determined even in cases where the original taxation is canceled and new taxation is made on the grounds that a tax payment notice omitted the basis for calculating the amount of tax.

Where a judgment ordering cancellation of an initial disposition for tax payment becomes final and conclusive on the grounds that the tax authority omitted the basis for calculating the amount of tax, and the tax authority cancelled the initial disposition for tax payment and issued a new disposition for tax payment, the initial disposition for tax payment shall retroactively become void. As such, the amount of tax paid by the initial disposition for tax payment constitutes "national tax refund due to revocation of the disposition for tax payment after payment" under Article 52 (1) of the Framework Act on National Taxes and Article 52 (1) of the same Act and Article 30 of the Enforcement Decree thereof shall

[6] 89.15.15. 88Nu6436. Destruction of this judgment by en banc Decision]

Article 52 subparagraph 1 of the Framework Act on National Taxes, Article 30 of the Enforcement Decree of the Framework Act on National Taxes

Supreme Court Decision 86Nu153 Decided September 9, 1986

[Defendant-Appellant] Shsheshes Gashes Kim Young-young, Counsel for defendant-appellant-appellant-appellant

The director of the tax office

Seoul High Court Decision 85Gu832 delivered on January 30, 1986

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Where a judgment ordering the cancellation of an initial disposition for tax payment becomes final and conclusive on the grounds that the tax authority omitted the basis for calculating the amount of tax, and the tax authority revokes the initial disposition for tax payment and then conducts a new disposition for tax payment, the initial disposition for tax payment shall retroactively become void. As such, the amount of tax paid by the initial disposition for tax payment constitutes "national tax refund due to the revocation of such disposition for tax payment after payment" under Article 52 (1) of the Framework Act on National Taxes and Article 52 (1) of the same Act and Article 30 of the Enforcement Decree of the same Act (see Supreme Court Decision 86Nu153, Sept. 9, 196)

The court below rendered a judgment ordering cancellation of the disposition of this case on February 23, 1984 on the ground that the original disposition of this case was omitted in the tax payment notice, and the dismissal of appeal by the Supreme Court on December 11 of that year became final and conclusive by the judgment of the Supreme Court, the court below held that it is unlawful that the court below's decision is just in light of the records, and it is not erroneous in the misapprehension of legal principles as otherwise alleged above, that the defendant again determined the amount of tax for which additional dues were not imposed on the plaintiff as refund and determined again as the ground for calculating the amount of tax, and that the defendant did not calculate the additional dues of this case on the ground that the original disposition of this case was omitted in the tax payment notice.

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

Justices Kim Jong-hee (Presiding Justice)