In order to make an unjust enrichment, the collection of a tax or a tax shall be null and void.

In order to make an unjust enrichment, the tax payment or the collection of tax shall be null and void as it does not have any legal basis at all under substantive or procedural law, or as it is significant and apparent that the defect of the tax disposition is concerned. If the defect of the tax disposition is too minor to the extent that the defect of the tax disposition can be revoked, the tax payment shall not constitute unjust enrichment.

Ischeon-si Court 2014 Ghana13005

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Korea

January 8, 2015

February 5, 2015

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

The defendant shall pay 10,257,710 won to the plaintiff.

In order to make an unjust enrichment by mistake of tax, the tax payment or the collection of tax must be null and void as it has no legal basis at all in substance or in procedure, or as it is apparent and apparent that the defect of the tax disposition is concerned. In a case where the defect of the tax disposition is limited to the extent that the tax disposition can only be revoked, the tax payment cannot be deemed an unjust enrichment unless the tax authority voluntarily cancels it or cancels it by the appeal procedure (Supreme Court Decision 94Da2800 delivered on November 11, 1994).

However, it is difficult to recognize the imposition of gift tax of this case as null and void due to the absence of any legal basis at all in substance or procedural law, or the defect of taxation is significant and apparent. Since there is no assertion that the tax authority voluntarily cancelled it or cancelled it by the appeal procedure, it cannot be said that the tax paid by the Plaintiff constitutes unjust enrichment to the Defendant.

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