Gwangju High Court-2017-Na-12089 ( October 27, 2017)

(Incompetence of Trial) The res judicata of a revocation suit against an administrative agency as the defendant is not affected by the state or public organization to which the disposition in question belongs.

(1) The Plaintiff’s claim is without merit since the Plaintiff filed a claim for return of unjust enrichment against the State on the premise that the disposition of taxation is null and void after the initial disposition became final and conclusive in the administrative litigation, but the legal relationship of the final and conclusive administrative case is a preliminary issue in this case and res judicata becomes effective. The res judicata effect in the administrative case is not limited to

Article 741 of the Civil Act provides for extinctive prescription of monetary claims and obligations under Article 96 of the National Finance Act.

Supreme Court-2017-C-283295 ( October 13, 2018)

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Republic of Korea and 1

oly 2018.13

1. All appeals are dismissed.

2. 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