The details of the plaintiff's request for information disclosure on the result of tax evasion report fall under "tax information" and is subject to non-disclosure.

Information requested to be disclosed by the Plaintiff refers to the current disposition and investigation of the Plaintiff’s tax evasion report, and specifically refers to the data obtained by the Defendant in the course of the investigation, the amount of import evasion, and the estimated amount of tax, and it constitutes “tax information” and there is no data that the Plaintiff’s request for information disclosure in this case does not constitute an exceptional reason for the provision of tax information.

Article 81-13 of the Framework Act on National Taxes

Article 9(1) of the Information Disclosure Act

2012Guhap4900 Other

KimAAAA

the director of the tax office of Western

April 18, 2013

May 9, 2013

1. The plaintiff's claim is dismissed.

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

The defendant's decision to disclose information to the plaintiff on October 8, 2012 is revoked.

1. Details of the disposition;

A. On July 16, 2012, the Plaintiff reported to the Commissioner of the National Tax Service that “OB leased a building of 0000 OB, Kimpo-si, Kimpo-si, under which deposit was 000 won but failed to pay taxes by underreporting the amount of 000 won, and there is a suspicion of underreporting the rent income for the commercial buildings of 0000.”

B. On August 8, 2012, the Defendant notified the Plaintiff of the result of handling the information on the disposition of tax evasion under the purport that it would make it difficult for the Plaintiff to immediately utilize the said information on the said tax evasion by being transferred from the Commissioner of the National Tax Service.

C. On August 13, 2012, August 21, 2012, August 21, and August 30, 2018, the Plaintiff submitted a civil petition demanding legitimate processing of the above tax evasion reporting three times, and thereafter sent again to the Plaintiff the reply that the Defendant would use it for subsequent taxation on August 23, 2012, and September 28, 2012.

D. On October 2, 2012, the Plaintiff filed a request with the Defendant for the disclosure of information on the current disposition and investigation regarding the Plaintiff’s report on tax evasion, and on October 8, 2012, the Defendant rendered a non-disclosure decision (hereinafter “instant disposition”) on the ground that “the result notice was already sent to the Plaintiff, and the information provided as a non-disclosure matter pursuant to Article 81-13 of the Framework Act on National Taxes was provided.”

[Based on Recognition] Unstrifed Facts, Gap evidence 1, and Eul evidence 1 to 9, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The plaintiff, as a reporter of tax evasion against OB, has the right to know the process and result of the investigation and disposition of the above information on the tax evasion report, and the plaintiff already knows the identity and place of business of OB, so there is no problem even if the defendant disclosed the information, so the disposition of this case is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

1) Article 9(1)1 of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”) provides that any information provided for by other Acts as confidential or confidential matters may not be disclosed to the public. Article 81-13(1) of the Framework Act on National Taxes provides that a tax official shall not allow the tax official to use such information for purposes other than the purpose of imposing or collecting national taxes (hereinafter “tax information”) or for the purpose of imposing or collecting national taxes provided for by other Acts, and stipulates that tax officials may exceptionally provide tax information in each subparagraph of the proviso, and Article 9(3) provides that a tax official may refuse to provide tax information if the tax official is requested to provide tax information in violation of the above paragraph (1). This provision strictly limits the taxpayer’s use of the information acquired from the taxpayer for the purpose of imposing or collecting taxes for any purpose other than the purpose of imposing or collecting taxes, so that the taxpayer may not be able to bona fide and narrow tax payment obligations, and that the tax official may not be deemed as having provided for by Article 81-13(1) of the Framework Act on National Taxes to include information produced from the taxpayer.

2) The information that the Plaintiff requested disclosure is the current disposition and investigation about the Plaintiff’s tax evasion report, and specifically refers to the data that the Defendant acquired in the course of the investigation, the amount of import evasion of the reporters, the estimated tax amount, etc. (general investigation results are already provided by the Defendant through the notification of the result of tax evasion reporting and each reply). All are subject to the “tax information” under Article 81-13(1) of the Framework Act on National Taxes, and there is no evidence suggesting that the Plaintiff’s request for disclosure of information in this case constitutes a ground for exceptional taxation information under each subparagraph of Article 81-13(1) of the Information Disclosure Act. Accordingly, the information that the Plaintiff requested disclosure is the information subject to non-disclosure under Article 9(1)1 of the Information Disclosure Act, and the disposition of this case is lawful.

3. Conclusion

Then, the plaintiff's claim is dismissed as it is without merit, and it is so decided as per Disposition.