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(영문) 서울행정법원 2017.08.10 2016구합6207
정보공개거부처분취소
Text

1. All plaintiffs' lawsuits are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On June 21, 2016, F, the representative director of the Plaintiffs, requested the Defendant to disclose each information listed in the separate sheet by each Plaintiff in relation to a periodic tax investigation that the Defendant made against the Plaintiffs from September 26, 2006 to December 5, 2016 under the Official Information Disclosure Act (hereinafter “Information Disclosure Act”).

B. On July 5, 2016, the Defendant, under the name of the director of the Seoul Regional Tax Office, rendered a decision to disclose only the payment status of the notified tax amount among the corrective resolution and post-management on the Defendant’s tax investigation for the year 2006 against the Plaintiffs, that “the payment status of the notified tax was already provided during the request for disclosure of information from April 27, 2015, and other claim data (including seven copies of the written consent No. 6 in the attached list) are not existing as the already discarded information after the preservation period of the document.” The Defendant already made a decision to disclose only the payment status of the notified tax among the corrective resolution and post

hereinafter referred to as "disposition of this case"

(iii) [Ground of recognition] unsatisfy, Gap evidence 1 to 4, Eul evidence 1 (including each number; hereinafter the same shall apply);

each entry, the purport of the whole pleading

2. The plaintiff's assertion of this case must be revoked on the following grounds. (A) The defendant disclosed the amount of recovery, tax base and calculated tax amount by taxation item, amount of additional collection, etc. which the plaintiffs want to know through the disclosure of the correction resolution, but did not do so even if the disclosure made it possible for the plaintiffs to know the contents thereof. (B) The defendant asserts that the preservation period of the document is nonexistent under the premise that the remainder of the information other than the information disclosed through the disclosure of the correction resolution is records with prescription of not less than 3 years and less than 5 years. However, according to Article 27 (1) 1 of the Framework Act on National Taxes, the extinctive prescription of the right to collect national tax with respect to more than 50 million won is ten years.

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