Seoul Administrative Court-2017-Gu Partnership-54845 ( October 19, 2017)

If it can only be clarified whether it is subject to taxation or not after an accurate investigation of facts, it cannot be viewed as a valid invalidation.

In a case where there are objective circumstances that could lead others to believe that a certain legal relation or fact is subject to taxation, and it can only be clarified whether it is subject to taxation by accurately investigating the facts, it cannot be deemed null and void as it is impossible to be apparent even if the defect is grave.

Article 14 of the Framework Act on National Taxes

Seoul High Court-2017-Nu-79341 (Law No. 30, 2018)

JO

O Head of tax office

2018.03.02

2018.030

1. The plaintiff's appeal is all dismissed.

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

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

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are as follows, except for the dismissal or deletion of the following contents among the reasons for the judgment of the first instance.

The "4,190,344 won" of 6 pages 3 shall be "4,190,344 won of value-added tax".

The ○ 5 side 20 side 20 side 20 side her "Gang○" is regarded as "Gang○."

○ 6. 6. 7.8.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed in its entirety due to the lack of grounds, and the judgment of the court of first instance

As such, the Plaintiff’s appeal is justifiable, and all of the appeals are dismissed as it is without merit.

this decision is delivered with the assent of all Justices.