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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-40899 (Law No. 25, 2015)
Title
(In order for a taxation disposition to be null and void as a matter of course, the defect must be in violation of the important laws and regulations and objectively apparent.
Summary
(Summary) From the standpoint of the tax authority imposing a tax, in a case where there are objective circumstances to mislead a person to be subject to a tax assessment as to any legal relationship or factual basis on which it is not subject to a tax assessment, and where it can only be clarified whether it is subject to a tax assessment or not, it cannot be said that it would be apparent that the defect is serious even if it is serious.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2015Du51729. Invalidity of the imposition disposition of value-added tax, etc.
Plaintiff-Appellant
O KimO
Defendant-Appellee
AA Head of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2015Nu40899 Decided August 25, 2015
Imposition of Judgment
December 24, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.