Busan High Court-2013-Na-5204 ( August 21, 2014)

In a case of demurrer against distribution, the person who asserts the fact that the defect in the disposition of taxation is so obvious that the defect in the disposition of taxation is invalid must prove it.

In a case of disputing the wrong disposition of imposition in a case of demurrer against distribution, it shall be proved that there is a defect in the imposition of the value-added tax and the global income tax against the plaintiff in order to be illegal, and that there is no tax claim against the plaintiff by the defendant 000, such as the above disposition becomes null and void or revoked by the administrative litigation, etc. as it is serious and clear.

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided

Article 35 (Priority of National Tax)