Cancellation of Disposition Rejecting Information Disclosure

Since it is possible to disclose only the information specified in attached Table 1 List 2 among the instant information and it is deemed worthy of disclosure, the part refusing to disclose the information in the instant disposition should be revoked in an unlawful manner.

The contents of the judgment are the same as attachment.

2017Guhap69794 Revocation of Disposition Rejecting Information Disclosure

LAA

BB Director of the Tax Office

on October 28, 2018

November 2018

1. The Defendant’s refusal to disclose information to the Plaintiff on October 11, 2017 is revoked.

2. The plaintiff's remaining claims are dismissed.

3. Of the costs of lawsuit, 2/3 shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

A disposition rejecting the disclosure of information by the defendant of the Gu office on October 11, 2017 (hereinafter referred to as the "information of this case") on the information listed in attached Form 1 List 1 (hereinafter referred to as the "information of this case") against the plaintiff shall be revoked.

1. Details of the disposition;

A. The Plaintiff is the owner of the second floor No. 4 (hereinafter referred to as the “instant building”) in Sungnam-si, Sungnam-si, ○○-dong, ○○-OCC, and DDD is a corporation whose place of business is the instant building and whose business registration has been completed.

B. On September 28, 2017, the Plaintiff filed a claim with the Defendant for disclosure of the instant information. On October 11, 2017, the Defendant rendered a disposition rejecting the disclosure of information that “the Plaintiff requested to disclose to the public pursuant to Article 13(1) and (4) of the Information Disclosure Act,” the content of which was obtained for the purpose of imposing or collecting national taxes stipulated in Article 81-13 of the Framework Act on National Taxes (tax information) cannot be disclosed or used for purposes other than the original purpose. If the taxpayer’s tax information is disclosed, the fiduciary relationship with the taxpayer would collapse, thereby hindering the smooth implementation of national tax administration. In addition, as there is a possibility of infringing the party’s privacy, the disclosure of information pursuant to Article 9(1)1 and 6 of the Official Information Disclosure Act (hereinafter “Information Disclosure Act”).

2. Relevant statutes: Facts without dispute; Gap evidence Nos. 1 and 2; Eul evidence No. 1; the purport of the whole pleadings

Attached Form 2 is as shown in the relevant statutes.

3. Summary of the plaintiff's assertion

The Plaintiff is the owner of the instant building, who has an interest in the lease of the instant building. Accordingly, the Plaintiff may request the Defendant to allow perusal or provision of the instant information pursuant to the provisions of the Commercial Building Lease Protection Act and the Enforcement Decree of the Commercial Building Lease Protection Act, and the Defendant cannot refuse such request without justifiable grounds. Even if the instant information contains any information that could infringe on the privacy of an individual, or is mixed with any information that could not be disclosed, only the part that could be disclosed should be disclosed should be disclosed separately. The Defendant did not disclose all of the instant information. Therefore, the Defendant’s disposition of this case should be revoked unlawful.

A. Article 9(1)1 of the Official Information Disclosure Act provides that any information provided as confidential or confidential matters by other Acts shall not be disclosed. The main text of Article 81-13(1) of the former Framework Act on National Taxes (amended by Act No. 1520, Dec. 19, 2017; hereinafter the same) provides that a tax official shall not provide or disclose to any other person the data submitted by a taxpayer to fulfill a tax liability under tax laws or the data acquired in the course of business for the purpose of imposing or collecting national taxes (hereinafter referred to as “tax information”) or shall not be used for any purpose other than the original purpose. The exceptional proviso of the same Article provides that a tax official may provide tax information limited to cases where a tax official is requested to provide tax information in violation of paragraphs (1) and (2). The legislative intent of Article 81-13 of the former Framework Act on National Taxes shall be limited to the imposition of taxes by a tax official, and the disclosure of the relevant information for the purpose of collecting taxes to the maximum extent possible by restricting the taxpayer’s duty to cooperate in taxation (see Article 1314).

For the efficient operation of the Value-Added Tax Act, business registration is a system required by the tax authorities to identify taxpayers and facilitate their attitude and business contents, and to promote the training of taxation data by having taxpayers enter tax payment numbers in all relevant documents, and is included in the business contents for taxation data, and the data accompanying the application for business registration are taxation data.

Therefore, the business registration certificate, lease contract attached at the time of application for business registration of DDD, which is the instant information that the Plaintiff demanded disclosure to the Defendant, and the details of sub-lease are the tax information prescribed in Article 81-13(1) of the former Framework Act on National Taxes, and the remainder except the information specified in Paragraph (2) of the attached Table 1, which is the tax information that can be exceptionally provided as seen later,

C. Determination as to the information listed in Attachment 1 List 2 among the instant information

According to Article 4(3) of the Commercial Building Lease Protection Act, Article 3-2 subparag. 2 and Article 3-3(2) of the Enforcement Decree of the Commercial Building Lease Protection Act, the owner of the commercial building is a person interested in the lease of the commercial building, and the head of the competent tax office may request the head of the competent tax office to allow him/her to peruse or issue a written statement stating the location of the commercial building, lease object and area, business registration application, deposit and rent, lease period, grant date, grant date of a fixed date, the changed date of granting a new fixed date, the changed deposit, rent, and lease period. Therefore, the Plaintiff, the owner of the building of this case, who is the owner of the building of this case, requests the disclosure of information on DDDD in attached Form 1(2) of the Enforcement Decree of the Commercial Building Lease Protection Act, because it is required to provide tax information pursuant to the provisions of other Acts.

D. Sub-committee

As a result of an examination of illegality of a disposition rejecting the disclosure of information by an administrative agency, when the court recognizes that the information refused to disclose is mixed with the information subject to non-disclosure and that the part of the information can be disclosed can be separated within the extent not contrary to the purport of the request for disclosure, and that only the part concerning the information subject to non-disclosure can be disclosed can be revoked without any amendment to the purport of the request for disclosure, and that the part concerning the non-disclosure can be separated from the part concerning the information that does not go against the purport of the request for disclosure. This does not mean that the part concerning the above two parts can be physically separated, but it means that the relevant information can exclude or delete the technology, etc. related to the non-disclosure from the information in light of the method and procedure for disclosure of the relevant information, and it is also worth disclosure only with the remaining information (see, e.g., Supreme Court Decision 2003Du12707, Dec. 9, 2004). Therefore, it is judged that only the information in attached Form 1 (2), among the information in this case, can be disclosed.

5. Conclusion

Therefore, the plaintiff's claim of this case is justified within the scope of the above recognition, and the remaining claim is dismissed as it is without merit. It is so decided as per Disposition.

1

1. Indication of the information requested to be disclosed;

DDDD (1 ○○-86-○○○)'s business registration certificate and related documents (a lease contract, sub-lease contract, etc.)

Written Consent, etc.

2. Indication of information to be provided;

DiplomaticD Co., Ltd. (100-86-○○○○○)

(a) Location, leased object and area of the commercial building;

(b) Application for business registration;

(c) Deposit, rent or lease period; and

(d) the fixed date of granting the fixed date.

(e)where the lease is modified or renewed, the date of the modification or renewal and the date of granting a new fixed date;

The changed deposit, rent, and termination of the lease term.