Seoul High Court-2016-Na202648 (2016.08)

(C) In order to make a tax error or erroneous payment of a tax unjust enrichment, the defect of the taxation disposition must be deemed to be null and void as it is significant and apparent.

(b) In order for a tax to be unjustly paid or overpaid to constitute unjust enrichment, there must be no substantial or procedural legal basis for the tax payment or the collection of tax, or the defect of the tax disposition must be deemed to be null and void as the defect of the tax disposition is significant and apparent.

Article 741 of the Civil Act: Contents of Unjust Enrichment

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by