Since a judgment dismissing a claim for cancellation becomes final and conclusive, there is res judicata in that there is res judicata in that the disposition is legitimate.

(As in the judgment of the court of first instance), since a judgment dismissing a claim for cancellation becomes final and conclusive, and thus, res judicata has been established in that the disposition is lawful, the claim seeking nullification of the disposition on the premise that this part of the disposition is unlawful is without merit.

Article 21 of the Enforcement Decree of the Income Tax

Seoul High Court 2016Nu48821 Invalidity of Income Tax Imposition Disposition

AA

00. Head of tax office

October 28, 2016

November 18, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The part of the income tax of 29,400,000 won that the defendant paid to the plaintiff on December 1, 2009

I confirm that a disposition is null and void.

1. Quotation of the reasons for the judgment of the first instance;

The court's explanation on the instant case shall be from No. 2 to No. 3 of the first instance court's decision.

The Administrative Litigation Act is the reason for the judgment of the court of first instance, except to change the 4th page 2 to the following.

Article 8 (2) of this Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited as it is.

In light of the above legal principles, the plaintiff's main disposition among the plaintiff's claims of this case is not possible.

As seen earlier, the part seeking confirmation of validity is the Plaintiff seeking revocation of the principal tax disposition.

The judgment of Suwon District Court 2010Guhap16227 which dismisses the claim is already final and conclusive, and the disposition is made.

As res judicata effect has been created on the legitimacy of this case, the plaintiff asserts again in this case.

Most of the grounds for invalidation of the principal disposition do not constitute circumstances after the closing of argument in the above judgment.

in addition, each entry in the evidence Nos. 2 and 3, as well as to block the res judicata of the above judgment;

According to the results of the fact-finding inquiry inquiry inquiry conducted by the court of first instance on the Otax secretary and O tax secretary of the court of first instance.

The buyers of real estate shall be entitled to their global income tax on the tax amount withheld from the plaintiff

Inasmuch as it can be recognized that a deduction was made as tax amount payable at mental notice, the plaintiff's assertion

There is no room for the issue of taxation. Accordingly, the Plaintiff’s assertion on this part is without merit.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit.

It is so decided as per Disposition.