The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

Article 30(1)1 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010 and enforced January 1, 201) provides that “the amount of tax shall be determined when a taxpayer files a return on and pays the tax base and the amount of tax to the local government,” and Articles 120(3) and 150-2(3) of the same Act provide that “if any object of tax is subject to exemption from or reduction of acquisition tax or registration tax, after such exemption or reduction, the amount of tax calculated by applying the tax rate to the tax base shall be reported and paid within 30 days from the date the cause arises when the object of taxation becomes subject to collection,” thereby stating that the liability to pay acquisition tax or registration tax to be collected is specifically determined by a taxpayer by filing a return on the tax base and the amount of tax.

As a matter of principle, the tax by the method of tax return is determined by the taxpayer's own determination of the tax base and the amount of tax, and the payment is determined by the specific tax liability determined by the return, and the State and local governments hold the tax amount paid based on the finalized tax claim.

Unless a taxpayer's filing of a return is void as a result of significant and apparent defects, it shall not be deemed as unjust enrichment.

Here, whether a defect in the act of reporting constitutes the invalidity of the law because it is significant and clear should be determined reasonably by considering the purpose, meaning, function, and legal remedies for defective act of reporting as a basis for the act of reporting from a teleological perspective, and by individually identifying specific circumstances caused by the act of reporting.

Supreme Court Decision 94Da60363 Decided December 5, 1995, Supreme Court Decision 94Da60363 Decided December 5, 2009