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(영문) 대법원 2015. 09. 24. 선고 2015다219481 판결
(심리불속행) 처분청의 부과처분은 그 하자가 객관적으로 명백하다고 할 수 없어 당연무효로 볼 수 없음[국승]
Case Number of the immediately preceding lawsuit
Busan High Court Decision 2014Na54182 (Law No. 15,07)
Title
(C) The disposition of disposition by the agency shall not be deemed null and void as it is impossible to objectively prove the defect.
Summary
(Summary of the Judgment of the Supreme Court) If it is merely a mistake of the requirement of the disposition, or if it is possible to clarify whether it is subject to the disposition accurately, it cannot be said that the defect is objectively apparent from an external appearance.
Related statutes
Article 168 of the Enforcement Decree of the Income Tax Act excluding Unregistered Transfer
Cases
2015Da219481 Return of Unjust Enrichment
Plaintiff-Appellant
The AA et al.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2014Na54182 Decided May 7, 2015
Text
All appeals are dismissed.
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