Cheongju District Court2013Na25867

It is difficult to deem that administrative disposition has been deemed to have lost objective legitimacy due to lack of objective duty of care.

It is difficult to conclude that the phrase of the instant judgment at the time of the disposition alone is an agreement to restore the original state due to the rescission of agreement, an agreement on the transfer of security, or an ex post facto redemption condition while maintaining the validity of a sales contract, and thus, it cannot be deemed that the administrative disposition by the public official in charge of the Defendant loses objective legitimacy in light of the general public’s standard.

Article 24 of the National Tax Collection Act (Attachment)

Supreme Court Decision 2015Da221514 (Law No. 10, 2015)

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Korea

October 2015

October 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by appellant are examined.

The assertion is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

The decision shall be rendered as above.

September 10, 2015