Seoul High Court-2017-Na202832 (Law No. 14, 2017)

(A) The filing of the instant value-added tax cannot be deemed void due to significant and apparent defects.

(The main point of this case is that there is no evidence to find that the Plaintiff voluntarily filed a revised return and paid value-added tax, and that the tax authority knew that there was a defect in the act of filing the instant value-added tax return, and that the tax authority voluntarily paid the instant tax even after the first instance judgment becomes null and void due to the issuance of new shares in this case at the time of payment, etc.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The ground of appeal was examined in comparison with the records of this case and the judgment of the court below, but as to the ground of appeal

The head of the agency does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal

It is judged that it cannot be accepted.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

Article 45 (Revised Return)