Daegu High Court 2012Na20117 ( October 10, 2012)

The amount of refundable tax erroneously paid may be recovered by a civil suit seeking the return of unjust enrichment by the State.

(Main) In the event that the amount of gift tax refundable by the State is paid to a specific heir by mistake in the payment of the amount of gift tax refundable by another heir, such erroneously paid amount of tax refundable may be recovered by a civil suit seeking return of unjust enrichment, since there is no legal ground from the beginning.

2012Da202567 Undue gains

Korea

AAA

Daegu High Court Decision 2012Na20117 decided October 10, 2012

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final