Seoul High Court-2016-Na2051871 ( December 16, 2016)

Whether the disposition of imposition following a double tax investigation constitutes unjust enrichment of the tax authority

In light of the above legal principles, the second tax investigation of this case by an administrative agency does not constitute unjust enrichment even if the second tax investigation of this case constitutes a duplicate investigation, and the second tax investigation of this case does not constitute unjust enrichment.

Article 81-4 of the Framework Act on National Taxes [Prohibition of Abuse of Right of Tax Investigation]

Supreme Court-2017-C-202609 ( October 17, 2017)

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Korea

on October 28, 2017

Supreme Court Decision

2017Da202609 Return of unjust enrichment

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Korea

The Seoul High Court Decision 2016Na2051871 Decided December 16, 2016

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices