If a taxpayer asks you to return your tax because your tax bill was not served properly, a Supreme Court ruling came in that you must prove it.
The first part of the Supreme Court broke the court case against the city of Seoul and returned the case to the Seoul Central District Court, breaking the court case who raised Yoon's hand at the appeal of Yoon Mo, who filed a lawsuit against the Seoul city.
The city of Seoul imposed a resident tax of about 120 million won in 2003, two years after Mr. Yoon left Korea in 2001.
Yoon later returned to Korea in June 2015, and when he was banned from leaving the country, he paid more than 56 million won of the arrears in July of that year.
Yoon later filed a lawsuit for the return of unfair gains, claiming that the city government imposed resident tax and said that the bill was not served properly or was not served by public notice.
The first trial court dismissed Mr. Yun's claim, saying that there was a record of publicly serving Yoon's comprehensive income tax bill by the tax office.
However, the second trial decided that “the evidence submitted by the city of Seoul is insufficient to admit that the disposition was served on the plaintiff,” and decided that the resident tax paid by Mr. Yun should be returned.
The Supreme Court ruled that the case was retried, saying, "The court judge, who judged on the premise that Seoul was responsible for proving that the tax invoice was properly served, misunderstood the legal principles regarding the liability to prove unfair benefits.
The Supreme Court concluded that the responsibility for proving that the tax bill was not served lawfully was the responsibility of Mr. Yun, saying, "The person claiming the return of unfair profits is responsible for proving it."
(Photo = Yonhap News TV capture, Yonhap News)