TITLE	Supreme Court en banc Decision 2017Da242409 Decided July 19, 2018 ¡¼Unjust Enrichment¡½ [full Text]
Summary
[1] Requirements for a disposition of taxation to be deemed per se invalid and ways to determine whether flaws in the disposition of taxation are apparent and critical In a case where: (a) there is room for dispute as to the interpretation of certain statutory provisions whose applicability to a given legal or factual basis is yet to be clarified through a legal principle; and (b) the tax authority issued a disposition of taxation based on misinterpretation of the pertinent statutory provisions, whether such flaws are deemed apparent (negative) [2] Whether taxpayers who filed a claim for a tax refund becomes entitled to the concurrent rights to a claim for an additional payment of tax refunds and a claim for damages caused by delay (affirmative)

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