Whether the act of return and payment by an enterprise which has been accused of the material is void as a matter of course (defluence of hearing)

Although the filing of a return and payment can be a serious defect, it is not an obvious defect, so it does not constitute abrupt invalidation, so it is not subject to the return of unjust enrichment.

Article 17 (Payable Tax Amount)

The appeal is 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 it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by