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(영문) 서울고등법원 2019.4.18. 선고 2018누68843 판결
탈세,부패신고민원처리의무거부처분취소
Cases

2018Nu6843 Revocation of tax evasion and disposition of refusal to handle complaints filed against corruption;

Plaintiff Appellant

1. A;

2. B

Defendant Elives

1. The Chairman of the Board;

2. The Board of Audit and Inspection.

The first instance judgment

Seoul Administrative Court Decision 2018Guhap2056 decided September 20, 2018

Conclusion of Pleadings

March 28, 2019

Imposition of Judgment

April 18, 2019

Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

The judgment of the first instance is revoked. Alternatively, with respect to Defendant C/L General or Defendant C/L administrative appeals commission, the rejection ruling made by Defendant C/L administrative appeals commission against the Plaintiffs on November 8, 2017 shall be revoked.

Reasons

1. cite the reasoning of the judgment of the first instance;

The reasoning for this Court regarding this case is as follows, and thus, the reasoning for this Court shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except for the addition as follows.

○ The following is added between the three-party 10 lines and 11 lines on the grounds of the first instance judgment:

According to Article 13 (1) of the Administrative Litigation Act, the administrative agency that has rendered the disposition, etc. shall be the defendant in a revocation lawsuit, unless otherwise provided for in other Acts.

○ The following is added to the reasoning of the first instance judgment, 3.14 lines, 14 lines.

“The Plaintiff asserts that the Chairman of the Board of Audit and Inspection shall be a co-defendant of the instant suit on the ground that the Chairman of the Board of Audit and Inspection may immediately commence an investigation without going through a review procedure by the Board of Audit and Inspection, and that the Chairman of the Board of Audit and Inspection may hold an efficient and economic trial. However, the foregoing circumstances are not considered in determining the eligibility for the Defendant, and therefore the Plaintiffs’ assertion cannot be accepted.”

2. Conclusion

Since the judgment of the first instance is justifiable, all appeals filed by the plaintiffs are dismissed.

Judges

Judge Do charter of judge

Judges Dok-type

Completion of Judge

Note tin

1) In light of the content of the written application for Defendant’s rectification and the purport of the entire pleadings, the Plaintiffs were deemed to have filed the instant lawsuit against the Chairman of the Board of Audit and Inspection of the Republic of Korea on July 5, 2018, and then filed an application for the addition of the Defendant’s Administrative Appeals Commission to selective Defendant on July 5, 2018. The court of first instance granted the Plaintiffs’ additional application in accordance with Article 8(2) of the Administrative Litigation Act, Article 70(1) and Article 68 of the Civil Procedure

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