Seoul High Court 2010Nu38488 (Law No. 2011.07)

(C) No person shall be deemed to be a false name theft, and the disposition of imposition shall not be null and void.

(Summary of the Judgment of the court below) The plaintiff's identity theft was not clearly revealed even through the prosecution investigation, and even if the defendant committed an unlawful act by mistake of the plaintiff as the actual business owner, it can only be a ground for revocation of the disposition of imposition, and it cannot be acknowledged as a case of grave and obvious defect which

Article 14 of the Framework Act on National Taxes

Article 16 of the Framework Act on National Taxes

2011Du17257 Revocation of Disposition of Imposition of Value-Added Tax

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Head of Sungnam Tax Office

Seoul High Court Decision 2010Nu38488 Decided July 7, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.