Scope of taxation information acquired by business for the purpose of imposing or collecting national taxes;

Tax information means all of the data received by a taxpayer or a tax official with respect to an individual taxpayer acquired in the course of performing his/her tax-related duties.

Article 81-10 of the Framework Act on National Taxes / [Confidentiality]

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

A disposition rejecting information disclosure made by the Defendant against the Plaintiff on April 17, 2008 shall be revoked.

1. Circumstances of dispositions;

The following facts are not disputed between the parties, or can be acknowledged by comprehensively taking into account the overall purport of arguments in each entry in Gap evidence 1, 2, 3 (the same as Eul evidence 4), Gap evidence 4, Eul evidence 1, 2, Eul evidence 3-1 through 6, Eul evidence 5 through 6, Eul evidence 9-1, and Eul evidence 9-2:

A. The Plaintiff acquired full ownership on December 30, 2005 by completing the registration of ownership transfer on December 30, 2005, with respect to 4/10 shares on December 5, 2003 with respect to 4/10 shares on the second floor of ○○○○-dong, Seoul, 00-0 ○○○-dong, 00-0 ○○ apartment (hereinafter “instant building parts”), on October 8, 2004 as to 1/10 shares, and on 5/10 shares on December 30, 2005.

B. On April 15, 2008, the Plaintiff filed an application for disclosure of the real estate lease contract (hereinafter referred to as the "information of this case") with the Defendant as its principal office from December 27, 2004 to February 10, 2006 on the part of the building of this case (No. 205) with the Defendant as the Defendant for the purpose of using it as evidence in the civil procedure against Nonparty ○○ Plus Co., Ltd. (hereinafter referred to as the "○ Plus") as evidence (hereinafter referred to as the "information of this case"). The Defendant filed an application for disclosure of the information of this case on April 17, 2008 on the ground that the information of this case constitutes the information subject to non-disclosure under Article 9 (1) 6 and 7 of the Official Information Disclosure Act (hereinafter referred to as the "Information Disclosure Act"), and that it may be submitted if the court subsequently issued an order to submit it later (hereinafter referred to as the "instant rejection disposition").

C. The Plaintiff filed an objection against the Defendant on April 21, 2008, but the Defendant, via the Information Disclosure Council, constitutes information subject to non-disclosure under Article 9(1)1 of the Information Disclosure Act, and pursuant to the confidentiality provisions of Article 81-10 of the Framework Act on National Taxes, dismissed the Plaintiff’s objection on the ground that the data submitted by the taxpayer to perform the duty of tax payment under the tax-related Acts or the data acquired for the purpose of imposing or collecting national taxes can be provided only in cases related to the imposition or collection of national taxes (Therefore, the grounds and applicable statutes of the instant refusal disposition are referred to as Article 9(1)1, 6, and 7 of the Information Disclosure Act).

2. Whether the rejection disposition of this case is legitimate

A. The plaintiff's assertion

The purpose of submitting a real estate lease contract to a corporate entrepreneur (○○○○) upon filing an application for business registration is to prevent harm, such as making illegal transactions by registering a false place of business, rather than for performing tax liability under tax law or imposing or collecting national taxes by the tax authorities. Thus, the instant information does not constitute information subject to non-disclosure under Article 81-10 of the Framework Act on National Taxes and Article 9 (1) 1 of the Information Disclosure Act. Moreover, even if the Plaintiff’s information on the instant information contains information about an individual identified as a specific person under Article 7 (1) 6 of the Information Disclosure Act, the remaining part shall be disclosed except for the pertinent information. Thus, the instant rejection disposition is unlawful.

(b) Related statutes;

Article 81-10 of the Framework Act on National Taxes

Article 3 (Principle of Disclosure of Information by Public Institutions)

C. Determination

Since it is apparent that the instant information falls under the information prescribed in Article 2 of the Information Disclosure Act, the Defendant should disclose it to the Plaintiff unless there are special circumstances to justify the rejection of information disclosure.

Article 9(1)1 of the Information Disclosure Act provides that any information that is classified as confidential or confidential matters by other Acts shall not be disclosed to the public. The main sentence of Article 81-10(1) of the Framework Act on National Taxes and Article 81-10(3) of the same Act provides that a tax official shall not provide or divulge data submitted by a taxpayer to fulfill a tax liability under tax-related Acts, or data, etc. acquired for the purpose other than the purpose of imposing or collecting national taxes (hereinafter referred to as "tax information") and shall not be used for any purpose other than the original purpose, and where a tax official requests the provision of tax information in violation of Article 81-10 of the same Act. The purpose of Article 81-10 of the Framework Act on National Taxes is to protect a taxpayer to the maximum extent possible by strictly restricting the use of the tax information acquired by a tax official for any purpose other than the purpose of taxation by a taxpayer for the purpose of imposing or collecting taxes so that the tax official may not disclose such information to the public with confidential or reliable information under Article 810 of the Framework Act.

In addition, tax information prescribed in Article 81-10 of the Framework Act on National Taxes refers to all of the data submitted by a taxpayer to fulfill tax liability under tax law or the data acquired on business for the purpose of imposing or collecting national taxes, which are submitted by a taxpayer or obtained by a tax official in the course of performing tax-related duties. Thus, the information of this case constitutes tax information under Article 81-10 of the Framework Act on Gu Tax.

Therefore, the instant information constitutes information subject to non-disclosure under Article 9(1)1 of the Information Disclosure Act, and without examining further whether the instant information constitutes information subject to non-disclosure under Article 9(1)6 and 7 of the Information Disclosure Act, the rejection disposition of the instant case rejecting the Defendant’s request for disclosure of the instant information is lawful.

3. Conclusion

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