Taxpayer's personal information is not subject to disclosure for private purposes other than public purposes.

With respect to the plaintiff's request for information disclosure for the purpose of recovering the amount of a bill from the endorser of a bill by purchasing a default bill, the full bench concerned shall determine that the information pertaining to the personal information held for the purpose of imposing and collecting taxes on the business owner is not subject to information disclosure and dismiss the plaintiff's request.

Confidentiality under Article 81-10 of the Framework Act on National Taxes

Article 9 of the Information Disclosure Act

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

The defendant's disposition rejecting the disclosure of information concerning the maximum ○○ resident registration number against the plaintiff on April 9, 2007 shall be revoked.

1. Basic facts

A. On March 28, 2007, the Plaintiff demanded disclosure of the maximum ○○ resident registration number (hereinafter “instant information”) to the Defendant having jurisdiction over the highest ○○ workplace on the ground that it is necessary information in order to exercise the right under a bill against the highest ○○○ workplace.

B. On April 9, 2007, the Defendant rendered the instant disposition rejecting disclosure of the instant information on the grounds that the instant information constitutes non-disclosure information under Article 9(1)1 of the Official Information Disclosure Act (information provided as confidential or non-disclosure information by other Acts or orders delegated by other Acts) as taxation information falling under Article 81-10 of the Framework Act on National Taxes.

[Ground of recognition] Facts without a dispute, Gap evidence No. 1, purport of whole pleading

2. Whether the lawsuit of this case is lawful

The defendant asserts that the disposition of this case is a disposition under the Framework Act on National Taxes, and thus, an administrative litigation can be filed pursuant to Article 56 (2) of the Framework Act on National Taxes, and the lawsuit of this case is unlawful as it was filed without such a request for examination or adjudgment. However, the disposition of this case is not a disposition under the Framework Act on National Taxes but a disposition under the Official Information Disclosure Act because the plaintiff refused to disclose the information of this case pursuant to the Information Disclosure Act. Thus, the defendant's above assertion on the premise that the disposition of this case is a disposition under Article 55 of the Framework Act on National Taxes is a disposition under Article 55 of the Framework Act on National Taxes without any justifiable reasons (In addition, according to the records, the plaintiff is dissatisfied with the disposition of this case and filed the lawsuit of this case on August 13, 2007, and dismissed the above request for administrative appeal on September 17, 2007, and thus the lawsuit of this case is a legitimate lawsuit within the period for filing the lawsuit of this case).

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The claim for disclosure of the information of this case was made against the "public institution", and the disposition of this case which rejected disclosure on the ground that the information of this case constitutes taxation information stipulated in Article 81-10 of the Framework Act on National Taxes concerning the duty of confidentiality of the "public official without tax" is unlawful.

(b) Related statutes;

former Official Information Disclosure Act (amended by Act No. 6171 of January 3, 2007, hereinafter referred to as "Information Disclosure Act")

9Information subject to non-disclosure

(1) Information held and managed by public institutions shall be subject to disclosure: Provided, That the information falling under any of the following subparagraphs may not be disclosed:

1. Information prescribed as confidential or confidential by other Acts or orders delegated by other Acts (limited to the National Assembly Regulations, Supreme Court Regulations, Constitutional Court Regulations, National Election Commission Regulations, Presidential Decree, and municipal ordinances);

Basic Act

Article 81-10 Confidentiality

(1) No tax official shall provide or leak data submitted by a taxpayer to fulfill the liability to taxation provided for in tax-related Acts, or data, etc. acquired on business for the purpose of imposing or collecting national taxes (hereinafter referred to as “tax information”) to any other person, or have him use them for any purpose other than purposes: Provided, That in cases falling under any of the following subparagraphs, he may provide the tax information by a taxpayer within

1. When a local government, etc. requests taxation information in order to use for taxation or collection of the taxes as prescribed by the laws;

2. When governmental authorities request taxation information to use for tax action or the prosecution of a tax offense;

3. Where any duty to taxation information is requested by an order to submit a report or a warrant issued by a judge;

4. Where tax officials ask for tax information between them as necessary for the imposition and collection of national taxes or for questioning or inspection;

5. Where tax information is asked for by other Acts.

(3) If the request for taxation information is made in violation of paragraphs (1) and (2), a tax official shall refuse it.

C. Determination

On the other hand, Article 81-10 (1) (main sentence) and (3) of the Framework Act on National Taxes stipulate that tax officials shall not provide or divulge tax information to other persons or use it for purposes other than the original purpose. Article 9 (1) of the Information Disclosure Act assumes that public officials of a public institution handle the business affairs related to such information. Thus, the tax information provided by Article 81-10 (1) (main sentence) and (3) of the Framework Act on National Taxes constitutes "information provided as confidential or non-public information by other Acts" under Article 81-10 (1) 1 of the Information Disclosure Act. The information in this case constitutes "information provided as confidential or non-public information" under Article 81-10 (1) (main sentence) of the Framework Act on National Taxes because the defendant's tax office constitutes information that corresponds to personal information held by the business owner of the place of business under its jurisdiction for the purpose of imposing or collecting taxes on the business owner under its jurisdiction and therefore, it is legitimate for the defendant'

4. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.