Fraudulent Gains;

No defect in an act of report shall be serious and clear;

2014 Ghana 5288261 Undue profit

AAA redevelopment development project association

Korea

March 6, 2015

April 3, 2015

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

The defendant shall pay gold OOOO to the plaintiff.

1. The plaintiff's assertion

The Plaintiff reported and paid the value-added tax for the first term of January 2009, which occurred from the general supply of housing exceeding national housing scale, to the Central Tax Office under the Defendant’s Central Tax Office. Since the amount of the building supplied was erroneously paid or overpaid by causing an error as an OO won, which is an excessive amount, even though the amount of the building supplied was an OO won, the Defendant is obligated to return the foregoing amount that was unjust enrichment to the Plaintiff.

2. Determination

Value-added tax is a tax in the form of tax return, as a matter of principle, a taxpayer’s tax obligation is specifically determined by his/her tax base and amount of tax, and the payment of the tax obligation is the performance of the specific tax obligation confirmed by his/her return, and the State or a local government holds the tax amount paid based on the final tax claim. Thus, insofar as the act of a taxpayer’s return does not automatically become null and void due to a significant and apparent defect, it cannot be deemed as unjust enrichment. Here, as to whether the act of a taxpayer’s return constitutes null and void as a matter of course due to a significant and apparent defect, the purpose, meaning, function, and legal remedy, etc. of the act of a return shall be examined as a basis for the act of a return, and at the same time, it shall be reasonably determined by individually and reasonably by considering the specific circumstances arising from the act of a return (see, e.g., Supreme Court Decisions 94Da60363, Dec. 5, 195; 2003Da4346

살피건대 원고의 주장 자체에 의하더라도 원고는 납세의무가 없음을 인식하면서도 부득이한 사정으로 위 부가가치세를 신고 ・ 납부하였다는 등의 사정이 아니라 원고가 위 건축물 공급금액이 실제로는 OOOO원임에도 이보다 과다한 금액으로 착오를 일으킨 다음 스스로 납세의무가 있는 것으로 오인하여 이를 신고 ・ 납부한 것에 불과하다. 사정이 이러하다면 원고의 위 신고행위의 하자가 중대하고 명뱍하다고 단정할 수는 없으므로 이를 당연무효라고 할 수 없다. 따라서 원고의 주장은 받아들이지 아니한다.

3. Conclusion

The plaintiff's claim is dismissed.