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Case Number of the immediately preceding lawsuit
Seoul Central District Court 201Na55091 (Law No. 14, 2012)
Title
(D) If it is difficult to deem the defect of the taxation disposition to be clear in appearance, it shall not be deemed null and void as a matter of course.
Summary
(Summary of the Supreme Court) The taxation disposition is illegal by misunderstanding the fact of taxation requirements, and its defect is also serious. However, it is difficult to see that the defect is obvious in appearance, so it cannot be deemed null and void as it is.
Cases
2012Da59596 Return of Unjust Enrichment
Plaintiff-Appellant
Section AA
Defendant-Appellee
Republic of Korea 1 other
Judgment of the lower court
Seoul Central District Court Decision 2011Na55091 Decided June 14, 2012
Text
All appeals are dismissed.
The plaintiff shall bear the costs of appeal.
Reasons
Although examining the judgment below in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Elimination of Final Appeal, it is recognized that the appeal is dismissed in entirety under Article 5 of the above Act, and it is so decided as per Disposition by the assent