MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_01CAF07B.C949EFB0" 此文件是「單一檔案網頁」，亦稱為「網頁封存檔案」。若看到此訊息，表示您的瀏覽器或編輯器不支援「網頁封存檔案」。請下載支援「網頁封存」的瀏覽器，例如 Microsoft Internet Explorer。 ------=_NextPart_01CAF07B.C949EFB0 Content-Location: file:///C:/BB993F76/file2646.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" 2009比賽題目及附件.mht</ti= tle> <o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags" name=3D"chmetcnv"/> <o:SmartTagType namespaceuri=3D"urn:schemas-microsoft-com:office:smarttags" name=3D"PersonName"/> <!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Author>理律</o:Author> <o:LastAuthor>林如瑩</o:LastAuthor> <o:Revision>2</o:Revision> <o:TotalTime>1</o:TotalTime> <o:LastPrinted>2008-12-24T11:29:00Z</o:LastPrinted> <o:Created>2010-05-10T12:02:00Z</o:Created> <o:LastSaved>2010-05-10T12:02:00Z</o:LastSaved> <o:Pages>1</o:Pages> <o:Words>630</o:Words> <o:Characters>3594</o:Characters> <o:Company>理律法律事務所</o:Co= mpany> <o:Lines>29</o:Lines> <o:Paragraphs>8</o:Paragraphs> <o:CharactersWithSpaces>4216</o:CharactersWithSpaces> <o:Version>11.9999</o:Version> </o:DocumentProperties> <o:CustomDocumentProperties> <o:ProcID dt:dt=3D"string">600</o:ProcID> <o:LIBRARYID dt:dt=3D"string">LEE_DM^TDM01</o:LIBRARYID> <o:FILENAME dt:dt=3D"string">理律盃題目- 20= 08122411111111[1].doc</o:FILENAME> <o:CLIENT dt:dt=3D"string">L31600</o:CLIENT> <o:MATTER dt:dt=3D"string">VVA1</o:MATTER> <o:PATH dt:dt=3D"string">/案件管理/L/L31600/VVA1/= 文稿/2009 理律盃辯論賽ƅ= 88;目</o:PATH> <o:DOCID dt:dt=3D"string">008084780</o:DOCID> <o:VERSION dt:dt=3D"string">20</o:VERSION> <o:CHECKOUT dt:dt=3D"string">False</o:CHECKOUT> </o:CustomDocumentProperties> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:PunctuationKerning/> <w:DisplayHorizontalDrawingGridEvery>0</w:DisplayHorizontalDrawingGridEve= ry> <w:DisplayVerticalDrawingGridEvery>2</w:DisplayVerticalDrawingGridEvery> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:Compatibility> <w:SpaceForUL/> <w:BalanceSingleByteDoubleByteWidth/> <w:DoNotLeaveBackslashAlone/> <w:ULTrailSpace/> <w:DoNotExpandShiftReturn/> <w:AdjustLineHeightInTable/> <w:SelectEntireFieldWithStartOrEnd/> <w:UseWord2002TableStyleRules/> <w:UseFELayout/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState=3D"false" LatentStyleCount=3D"156"> </w:LatentStyles> </xml><![endif]--><!--[if !mso]><object classid=3D"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D" id=3Dieooui></objec= t> <style> st1\:*{behavior:url(#ieooui) } </style> <![endif]--> <style> <!-- /* Font Definitions */ @font-face {font-family:PMingLiU; 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layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far= east-font-family: MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>依法行政&#= 24066;為位於中華民國境Ð= 39;之直轄市，中華民國= 憲法與法律制度適用= 6044;該市所屬各行政機໼= 4;之行政行為。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"那睡= ;人" w:st=3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-f= ont-family: "Times New Roman"'>那睡人</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生居住於依法行= ;政市誠實信用區，在&#= 27665;國<span style=3D'mso-no-proof:yes'>（以下同）</span><= /span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年買了一輛</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"1600" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>1600c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c. </span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>的૙= 3;車，一直用作短途的&= #20132;通工具，保養得當A= 292;車子的性能和狀態良= ;好。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生服務的公司</span>= <span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>96<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年業績不錯，公司= ;為了獎勵員工，過年&#= 26178;額外發了一筆獎金z= 90;<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;於是決定把原本的汽&#= 36554;賣掉，另買一部新ŭ= 54;。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生在網路上登載= ;賣車廣告，不久即有<s= t1:PersonName ProductID=3D"王買珠" w:st=3D"on">王買珠= </st1:PersonName>小姐前來詢問車&#= 27841;。雙方相談愉快，İ= 75;過了車，也試過了車= ；之後談定以七萬元= 5104;交。但<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;要求<st1:PersonName ProductID=3D"王" w:st=3D"on">王</st1:PersonName>小姐= ;負擔</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年度的使用牌照稅= ;，<st1:PersonName ProductID=3D"王" w:st=3D"on">王</st1:PersonName>小姐= ;表示同意。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>5.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"王" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>王</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>小姐拿到<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;給她的稅單影本後發&#= 29694;，稅單上的牌照稅ŵ= 29;額新台幣</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>11,= 230</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>元，似乎比她印象= ;中</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"1600" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>1600c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c.</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>汽็= 4;應付的牌照稅要高。<= /span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>6.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"王" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>王</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>小姐以此事詢問<st1:Pe= rsonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;，<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;表示自他買了汽車以&#= 24460;，每年都收到稅捐ĸ= 93;徵處的使用牌照稅繳= 款書，每年也都按時= 0381;所載的金額繳稅。ߢ= 2;並不熟悉牌照稅的計&= #31639;方式，相信稅捐機&= 364;是政府稅務專業人員= ;，應該不會有什麼錯&#= 35492;才對。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>7.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生隔天專程去了= ;一趟稅捐機關，一問&#= 20043;下，才發現可能因Ġ= 58;當年稅捐稽徵處承辦= 人員的疏忽，<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;的汽車排氣量誤被記&#= 36617;為</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"2000" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>2000c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c.</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>。</span= ><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>8.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生將查證的結果= ;告訴<st1:PersonName ProductID=3D"王" w:st=3D"on">王</st1:PersonName>小姐= ;，<st1:PersonName ProductID=3D"王" w:st=3D"on">王</st1:PersonName>小姐= ;聽了之後，表示牌照&#= 31237;有問題，她要重新Ň= 71;慮是否另尋座乘。<st1:Per= sonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;已經訂購了新車，擔&#= 24515;舊車難以脫手，於ą= 59;同意減價</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>萬元，並答應負責= ;去與稅捐機關交涉，&#= 20760;速更改稅率。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>9.<span style=3D'font:7.= 0pt "Times New Roman"'>        &nbs= p;   </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生去函稅捐稽徵= ;處請求更正稅率，並&#= 36864;還溢繳的稅款</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>如附件一</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>，稅捐稽徵處經過= ;內部詳細查證，究竟&#= 26159;哪位承辦人員或是Ù= 38;個單位犯下的錯誤，= 已不可考。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>10.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>從稅捐稽&#= 24501;處的檔案記錄上看ʌ= 92;</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年還有一位也住在= ;誠實信用區的市民郭&#= 30561;人擁有一部</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"2000" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>2000c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c.</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>的ࡧ= 6;年份同廠牌的汽車，&= #26159;否張冠李戴，登載%= 679;誤，或可推斷，但難= ;以確知。可確定的則&#= 26159;<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;從</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年開始，年年多繳= ;使用牌照稅。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>11.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>稅捐稽徵&#= 34389;研究法令後認為，Ë= 81;據稅捐稽徵法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條的規定：「納稅= ;義務人對於因適用法&#= 20196;錯誤或計算錯誤溢Ń= 71;之稅款，得自繳納之= 日起五年內提出具體= 5657;明，申請退還；逾੏= 9;未申請者，不得再行&= #30003;請。」只該同意退$= 996;<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;最近</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年期間的溢繳稅款= ;；超出的部分，礙難&#= 36864;還</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>如附件二</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>12.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>稅率業已&#= 26356;正，<st1:PersonName ProductID=3D"王" w:st=3D"on">王</st1:PersonName>小姐= ;隨即付清了</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>6</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>萬元價款以及</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年的牌照稅</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>7,1= 20</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>元，於過戶後將車= ;子開走了。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>13.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生溢繳而不獲退= ;還的</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>4</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年稅款，雖然數額= ;不高</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>如附表一</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>，但<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;不甘接受政府不肯退&#= 36996;多繳稅款的態度。</spa= n><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>14.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生認為這是原則= ;問題，明明是政府犯&#= 37679;，怎能拒絕負責到ò= 13;？何況與<st1:PersonName ProductID=3D"王" w:st=3D"on">王</st1:PersonName>小姐= ;的交易還因此減了</span><sp= an lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>萬元的買價，<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;自信業已蒙受損失。</= span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>15.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>他去請教&#= 22909;友袁則律師，袁律ñ= 07;為他解釋了公法上時= 效制度的概念；但也= 5527;到時效制度並非神ೕ= 4;不可侵犯的普世價值&= #65292;法律主要的目的應= 159;追求公平正義，還有= ;誠實信用等等原則可&#= 33021;同樣重要。袁律師Ļ= 72;應接受<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;委託義務處理本案。</= span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>16.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>依據袁律&#= 24107;的研究與分析，本Ċ= 96;尚有行政程序法第</span><= span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條：「違法行政處= ;分於法定救濟期間經&#= 36942;後，原處分機關得Ë= 81;職權為全部或一部之= 撤銷；其上級機關，= 0134;得為之。但有下列ࡦ= 8;款情形之一者，不得&= #25764;銷︰一、撤銷對公= 410;有重大危害者。二、= ;受益人無第一百十九&#= 26781;所列信賴不值得保ť= 03;之情形，而信賴授予= 利益之行政處分，其= 0449;賴利益顯然大於撤ຫ= 9;所欲維護之公益者。&= #12301;可以援為行政爭訟= 043;依據。袁律師也發現= ;行政程序法上對<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;有利的規定，不止於&#= 27492;。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>17.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>袁律師向&#= 31237;捐機關詢問，也查É= 02;相關資料，歷來政府= 似乎鮮有先例，曾經= 5588;用行政程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條，於政府發生明= ;顯錯誤時主動退還超&#= 36942;請求退稅期間的納ĸ= 37;溢額。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>18.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><st1:PersonName ProductID=3D"那" w:st= =3D"on"><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times= New Roman"'>那</span></st1:PersonName><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>先生委託袁律師代= ;理依法提起訴願，不&#= 20037;後他收到訴願決定ć= 60;，結果對他不利，完= 全駁回了他的訴願請= 7714;。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>19.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>訴願決定&#= 23565;<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;不利的主要理由依據&#= 65292;仍在稅捐稽徵法第</spa= n><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條的規定。至於行= ;政程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條，訴願會認定屬= ;於主管機關的裁量，&#= 20154;民並不享有請求撤ŷ= 59;的權利。訴願決定同= 時認定，本案並非行= 5919;程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>101= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條之情形，而無該= ;條之適用。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>20.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>稅捐稽徵&#= 34389;的主管，則於訴願ĕ= 70;定做成之後又寫了一= 封信</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>如附件三</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>給<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;，表示歉意；表明因&#= 28858;財政部另有解釋</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>如附件四</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>，所以不能主動退= ;還已逾五年的溢納稅&#= 27454;。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>21.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>於此同時&#= 65292;<st1:PersonName ProductID=3D"那" w:st=3D"on">那</st1:PersonName>先生= ;已經又再委託袁律師&#= 21521;高等行政法院提起Ŝ= 92;政訴訟，主要目的是= 撤銷原處分，以求退= 6996;稅款，並請求稅捐ણ= 1;關賠償損失。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>22.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>本案經行&#= 25919;法院開庭行準備程ò= 07;後，業已整理法律爭= 點如下：</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;layout-grid-mode:char'><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>雙ਬ= 1;不爭執之點</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(1)<span style=3D'mso-tab-count:1'>       </span></spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>本案事實如上列</span>= <span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>－</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>14<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>、</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>17<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>－</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>20<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>各點。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(2)<span style=3D'mso-tab-count:1'>       </span></spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>被告機關</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>至</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>91<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年對原告所為牌照= ;稅課稅處分為錯誤及&#= 36949;法。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(3)<span style=3D'mso-tab-count:1'>       </span></spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>被告機關未依行政= ;程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條進行裁量。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;layout-grid-mode:char'><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>雙ਬ= 1;爭執之點</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(1)<span style=3D'mso-tab-count:1'>       </span></spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>原告請求本件退稅= ;是否有稅捐稽徵法第</= span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條之適用或類推適= ;用？</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(2)<span style=3D'mso-tab-count:1'>       </span></spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>原告得否適用行政= ;程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條提醒或申請被告= ;機關主動撤銷本案違&#= 27861;之行政處分？稅捐ĸ= 93;徵程序是否排除行政= 程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條之適用？被告機= ;關有無適用行政程序&#= 27861;第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>117= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條撤銷本案違法行= ;政處分之義務？</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:56.55pt;text-align:justify;text-j= ustify: inter-ideograph;text-indent:-28.2pt;mso-list:l3 level1 lfo7;tab-stops:list = 56.55pt; layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:"Times New Roman";mso-bidi-font-weight:bold; mso-bidi-font-style:italic'><span style=3D'mso-list:Ignore'>(3)<span style=3D'font:7.0pt "Times New Roman"'>      =    </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>本案中<span style=3D'mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>行= 919;機關是否違反行政程= ;序法第</span></span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-= bidi-font-weight: bold;mso-bidi-font-style:italic'>8</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman";mso-bidi-font-w= eight: bold;mso-bidi-font-style:italic'>條？</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-bidi-font-wei= ght: bold;mso-bidi-font-style:italic'> <o:p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:56.55pt;text-align:justify;text-j= ustify: inter-ideograph;text-indent:-28.2pt;mso-list:l3 level1 lfo7;tab-stops:list = 56.55pt; layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I= gnore'>(4)<span style=3D'font:7.0pt "Times New Roman"'>      =    </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>本案中行&#= 25919;機關是否違反行政ĸ= 43;序法<span style=3D'mso-bidi-font-weight:bold;mso-bidi-font-style:italic'>第</sp= an></span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-= bidi-font-weight: bold;mso-bidi-font-style:italic'>10</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman";mso-bidi-font-w= eight: bold;mso-bidi-font-style:italic'>條</span><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>？</span= ><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(5)<span style=3D'mso-tab-count:1'>       </span></spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>被告機關歷年所為= ;課稅處分是否屬於行&#= 25919;程序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>111= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>款及第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>7</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>款所稱之無效處分= ;？</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:56.4pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-28.05pt;mso-list:l1 level1 lfo4;tab-stops:list= 56.4pt; layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:"Times New Roman";mso-font-kerning:0pt'><span style=3D'mso-list:Ignore'>(6)<span style=3D'font:7.0pt "Times New Roman"'>&= nbsp;        </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>因雙方均&#= 19981;爭執原處分違法，å= 14;僅為確保時效制度所= 維護之法秩序安定公= 0410;而駁回原告之訴，ૢ= 1;院是否應依行政訴訟&= #27861;</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><sp= an style=3D'mso-spacerun:yes'>  </span></span><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>第</span= ><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>198= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條及第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>199= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條之規定，於主文= ;諭知原處分違法，並</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"; color:black;mso-font-kerning:0pt'>依原告之聲&= #26126;，將其因該違法處= 998;所受之損害，於判決= ;內命被告機關賠償？</= span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;colo= r:black; mso-font-kerning:0pt'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:56.4pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-28.05pt;mso-list:l1 level1 lfo4;tab-stops:list= 56.4pt; layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:"Times New Roman";mso-font-kerning:0pt'><span style=3D'mso-list:Ignore'>(7)<span style=3D'font:7.0pt "Times New Roman"'>&= nbsp;        </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman";color:black;mso-font-kerning:0pt'>&= #34987;告機關應否依行政= 243;序法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;colo= r:black; mso-font-kerning:0pt'>101</span><span style=3D'font-size:10.0pt;font-family= :MingLiU; mso-ascii-font-family:"Times New Roman";color:black;mso-font-kerning:0pt'>&= #26781;更正歷年的錯誤課= 237;處分？</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;colo= r:black; mso-font-kerning:0pt'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l1 level1 lfo4;tab-stops:list 5= 6.4pt; layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I= gnore'>(8)<span style=3D'font:7.0pt "Times New Roman"'>      =    </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>原告得否&#= 35531;求被告機關退還</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>至</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>91<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年之溢繳稅款？</span>= <span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:2.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l1 level1 lfo4;tab-stops:list 5= 6.4pt; layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I= gnore'>(9)<span style=3D'font:7.0pt "Times New Roman"'>      =    </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>原告得否&#= 35531;求被告機關賠償其û= 52;受</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>萬元買賣價金減少= ;之損失？</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>23.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>此案於法&#= 38498;訴訟過程中，行政ƀ= 98;傳出檢討修法的消息= ，已向立法院提出稅= 5424;稽徵法修法草案，ࡃ= 2;列第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>2</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>項：「納稅義務人= ;因稅捐稽徵機關適用&#= 27861;令錯誤、計算錯誤û= 10;其他可歸責於政府機= 關之錯誤，致溢繳稅= 7454;者，稅捐稽徵機關ে= 3;自知有錯誤原因之日&= #36215;</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>2</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年內查明退還，其= ;退還之稅款不以</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年內溢繳者為限」= ;，規定於溢繳稅款係&#= 21487;歸責於政府機關之÷= 73;形，無同條第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>項</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年期間之適用。</span>= <span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: "Times New Roman"'><span style=3D'mso-list:Ignore'>24.<span style=3D'font:7= .0pt "Times New Roman"'>         </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>法院要求&#= 38617;方應就「此項規定å= 14;於言詞辯論前經立法= 院通過，總統公布施= 4892;，於本案有無適用ӎ= 1;之問題，以書狀表達&= #30475;法。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:1.0cm;text-align:justify;text-jus= tify: inter-ideograph;text-indent:-1.0cm;mso-list:l0 level1 lfo3;layout-grid-mode: char'><![if !supportLists]><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:"Times New R= oman"'><span style=3D'mso-list:Ignore'>25.<span style=3D'font:7.0pt "Times New Roman"'>&= nbsp;        </span></span></span></b><![endif]><span style=3D'font-size:10.0pt;font-fam= ily: MingLiU;mso-ascii-font-family:"Times New Roman"'>法院請&#= 38617;方於言詞辯論前，ŵ= 41;對以上爭點各自提出= 載有訴之聲明或答辯= 2882;明之言詞辯論理由୹= 6;；行言詞辯論時，法&= #38498;得當場指定部分（= 110;全部）之爭點命雙方= ;進行辯論。</span><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-size= :10.0pt; mso-fareast-font-family:MingLiU'><o:p></o:p></span></b></p> <p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra= ph; layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far= east-font-family: MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-famil= y:MingLiU; mso-hansi-font-family:MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-famil= y:MingLiU; mso-hansi-font-family:MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:1= 0.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>附ߥ= 4;一：申　　請　　書<= /span></b><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-size= :10.0pt; mso-fareast-font-family:MingLiU'><o:p></o:p></span></b></p> <p class=3DMsoCommentText style=3D'line-height:normal;layout-grid-mode:char; text-autospace:none;vertical-align:middle'><span lang=3DEN-US style=3D'font= -size: 10.0pt;font-family:"Times New Roman";mso-fareast-font-family:MingLiU'><o:p>=  </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;mso-layout-grid-align:n= one; text-autospace:none;vertical-align:middle'><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>受ਧ= 1;者：依法行政市稅捐&= #31293;徵處</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;mso-layout-grid-align:n= one; text-autospace:none;vertical-align:middle'><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>發ਧ= 1;日期：</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>4</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>月</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>19<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>日</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;mso-layout-grid-align:n= one'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p> </o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:40.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-40.0pt;mso-char-indent-count:-4.0;layout-grid-= mode: char;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle'>= <span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>主　旨：貴處誤課= ;本人多年使用牌照稅&#= 65292;請更正</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年使用牌照稅之核= ;定，並退還自</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年至</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>96<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年溢繳之稅款。</span>= <span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;mso-layout-grid-align:n= one; text-autospace:none;vertical-align:middle'><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>說ӌ= 8;明：</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:56.6pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-42.6pt;mso-list:l6 level1 lfo5;tab-stops:list = 56.6pt; layout-grid-mode:char;mso-layout-grid-align:none;text-autospace:none; vertical-align:middle'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:MingLiU;mso-bidi-font-family:MingLiU'><span style=3D'mso-list:Ignore'>一、<span style=3D'font:7.0pt "Times = New Roman"'>          &nb= sp; </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>按本人於</= span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年買進</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"1600" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>1600c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c.</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>汽็= 4;一部，歷年均經　貴&= #34389;以</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"2000" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>2000c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c.</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>排ૐ= 3;量，錯誤核課使用牌&= #29031;稅，請惠予更正本= 180;度之核定稅額，並退= ;還自</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年起歷年溢繳之稅= ;款，以維權益。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:56.6pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-42.6pt;mso-list:l6 level1 lfo5;tab-stops:list = 56.6pt; layout-grid-mode:char;mso-layout-grid-align:none;text-autospace:none; vertical-align:middle'><![if !supportLists]><span lang=3DEN-US style=3D'fon= t-size: 10.0pt;mso-fareast-font-family:MingLiU;mso-bidi-font-family:MingLiU'><span style=3D'mso-list:Ignore'>二、<span style=3D'font:7.0pt "Times = New Roman"'>          &nb= sp; </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>又，</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><sp= an style=3D'mso-spacerun:yes'>  </span></span><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>貴൮= 9;誤以</span><st1:chmetcnv TCSC=3D"0" NumberType=3D"1" Negative=3D"False" HasSpace=3D"False" SourceVal= ue=3D"2000" UnitName=3D"C" w:st=3D"on"><span lang=3DEN-US style=3D'font-size:10.0pt;mso= -fareast-font-family: MingLiU'>2000c</span></st1:chmetcnv><span lang=3DEN-US style=3D'font-size:= 10.0pt; mso-fareast-font-family:MingLiU'>.c.</span><span style=3D'font-size:10.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>排ૐ= 3;量之稅率課徵本人所&= #26377;汽車之使用牌照稅A= 292;係純因行政作業疏誤= ;之故，並非有適用法&#= 20196;錯誤或計算錯誤之Ö= 07;因存在，從而退還溢= 繳稅款自無稅捐稽徵= 7861;第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條規定</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年期間之限制，併= ;此敘明。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:42.0pt;text-indent:-27.8pt;layout= -grid-mode: char;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle'>= <span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p> </o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:131.9pt;mso-para-margin-left:10.9= 9gd; text-indent:20.0pt;mso-char-indent-count:2.0;layout-grid-mode:char;mso-layo= ut-grid-align: none;text-autospace:none;vertical-align:middle'><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>申෡= 1;人：那　睡　人</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:42.0pt;text-indent:-27.8pt;layout= -grid-mode: char;text-autospace:none;vertical-align:middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'margin-left:42.0pt;text-indent:-27.8pt;layout= -grid-mode: char;text-autospace:none;vertical-align:middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'margin-left:42.0pt;text-indent:-27.8pt;layout= -grid-mode: char;text-autospace:none;vertical-align:middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:1= 0.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>附ߥ= 4;二：<span style=3D'mso-bidi-font-weight:bold'>依法行政市= ;稅捐稽徵處　函</span></span></b>= <b><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></b></p> <p class=3DMsoNormal style=3D'margin-left:27.8pt;text-indent:-27.8pt;tab-st= ops: 288.35pt;layout-grid-mode:char;text-autospace:none;vertical-align:middle'><= span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p> </o:p></span></p> <p class=3DMsoCommentText style=3D'line-height:normal;tab-stops:252.0pt;lay= out-grid-mode: char;text-autospace:none;vertical-align:middle'><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman";mso-font-kernin= g: 1.0pt'>受文者：那睡人君</sp= an><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman";mso-fa= reast-font-family: MingLiU;mso-font-kerning:1.0pt'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'tab-stops:252.0pt;layout-grid-mode:char;text-= autospace: none;vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:Min= gLiU; mso-ascii-font-family:"Times New Roman"'>發文日期&#= 65306;</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>月</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>22<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>日</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'tab-stops:252.0pt;layout-grid-mode:char;text-= autospace: none;vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:Min= gLiU; mso-ascii-font-family:"Times New Roman"'>發文字號&#= 65306;</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'tab-stops:252.0pt;layout-grid-mode:char;text-= autospace: none;vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:Min= gLiU; mso-ascii-font-family:"Times New Roman"'>速別：普&#= 36890;件</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'tab-stops:252.0pt;layout-grid-mode:char;text-= autospace: none;vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:Min= gLiU; mso-ascii-font-family:"Times New Roman"'>密等及解&#= 23494;條件或保密期限：Ć= 22;通</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'tab-stops:252.0pt;layout-grid-mode:char;text-= autospace: none;vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:Min= gLiU; mso-ascii-font-family:"Times New Roman"'>附件：如&#= 35498;明二</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:30.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-30.0pt;mso-char-indent-count:-3.0;tab-stops:25= 2.0pt; layout-grid-mode:char;mso-layout-grid-align:none;text-autospace:none; vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:MingLiU; mso-ascii-font-family:"Times New Roman"'>主旨：台&#= 31471;申請退還溢繳使用Ĥ= 60;照稅乙案，復如說明= 二，請　查照。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:30.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-30.0pt;mso-char-indent-count:-3.0;tab-stops:25= 2.0pt; layout-grid-mode:char;mso-layout-grid-align:none;text-autospace:none; vertical-align:middle'><span style=3D'font-size:10.0pt;font-family:MingLiU; mso-ascii-font-family:"Times New Roman"'>說明：</span><sp= an lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-27.0pt;mso-list:l4 level1 lfo6;layout-grid-mod= e: char;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle'>= <![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-= bidi-font-family: MingLiU'><span style=3D'mso-list:Ignore'>一、<span style=3D'fon= t:7.0pt "Times New Roman"'>   </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>復台端</span><sp= an lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>4</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>月</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>19<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>日申請書。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-27.0pt;mso-list:l4 level1 lfo6;layout-grid-mod= e: char;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle'>= <![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-= bidi-font-family: MingLiU'><span style=3D'mso-list:Ignore'>二、<span style=3D'fon= t:7.0pt "Times New Roman"'>   </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>台端所有</= span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>160= 0c.c.</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>汽車，因排氣量誤= ;載為</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>200= 0c.c.</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>，自</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年起誤以</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>200= 0c.c.</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>汽車排氣量所屬稅= ;率核課使用牌照稅，&#= 20170;依申請改依該汽車ë= 26;際排氣量之稅率核課= 使用牌照稅，另將依= 5818;稅捐稽徵法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條規定退還</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>92<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年至</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>96<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年稅率差額使用牌= ;照稅，並隨函檢送更&#= 27491;後</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>97<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年使用牌照稅繳款= ;書</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>份。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>88<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年至</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>91<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年部分，格於所引= ;法條規定，礙難辦理&#= 36864;還。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-27.0pt;mso-list:l4 level1 lfo6;layout-grid-mod= e: char;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle'>= <![if !supportLists]><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-= bidi-font-family: MingLiU'><span style=3D'mso-list:Ignore'>三、<span style=3D'fon= t:7.0pt "Times New Roman"'>   </span></span></span><![endif]><span style=3D'font-size:10.0pt;font-family:= MingLiU; mso-ascii-font-family:"Times New Roman"'>對於核定&#= 20107;項如有不服，請於ă= 10;到本函翌日起</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>30<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>日內，檢具有關證= ;明文件，向本處申請&#= 26356;正，或於上開期日Ð= 39;繕具訴願書向本處遞= 送</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>以實際收受訴願書= ;之日期為準，而非投&#= 37109;日</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>，並將訴願書副本= ;抄送依法行政市政府&#= 35380;願審議委員會。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-famil= y:MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:24.0pt;mso-para-margin-left:2.0gd; text-indent:120.0pt;mso-char-indent-count:12.0;tab-stops:252.0pt;layout-gri= d-mode: char;mso-layout-grid-align:none;text-autospace:none;vertical-align:middle'>= <span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>主任</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><sp= an style=3D'mso-spacerun:yes'>  </span></span><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>花ӌ= 8;目　男</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:20.0pt;text-indent:-20.0pt;mso-ch= ar-indent-count: -2.0;tab-stops:252.0pt;layout-grid-mode:char;text-autospace:none;vertical-a= lign: middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-famil= y:MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:24.0pt;mso-para-margin-left:2.0gd; text-indent:176.1pt;mso-char-indent-count:17.61;tab-stops:252.0pt;layout-gr= id-mode: char;text-autospace:none;vertical-align:middle'><span style=3D'font-size:10= .0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>依ୗ= 1;分層負責規定授權主&= #31649;股長決行</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;mso-= hansi-font-family: MingLiU'><o:p></o:p></span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p> </o:p><= /span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p> </o:p><= /span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p> </o:p><= /span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><b style=3D'mso-bidi-f= ont-weight: normal'><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Ro= man"; mso-hansi-font-family:"Times New Roman";mso-bidi-font-family:"Times New Rom= an"'>附件三：</span></b><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-size= :10.0pt; font-family:"Times New Roman"'><o:p></o:p></span></b></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p> </o:p><= /span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span style=3D'font-si= ze:10.0pt; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro= man"; mso-bidi-font-family:"Times New Roman"'>親愛的那= 0561;人先生：您好！</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p></o:p></span>= </p> <p class=3DMsoPlainText style=3D'text-indent:28.0pt;line-height:normal'><sp= an style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>您所有= 7773;車的排氣量因故誤ํ= 7;，自</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>88</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>年起一= 0452;以較高稅額核課使ஷ= 2;牌照稅，經本處調查&= #30456;關資料，該汽車排= 683;量誤載係因何原因造= ;成，已不可考。本處&#= 29232;依稅捐稽徵法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>28</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>條及財= 5919;部</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>95</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>年</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>12</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>月</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>6</sp= an><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>日台財= 1237;字第</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>09504= 569920</span><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>號令釋= 5215;定，退還</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>92</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>至</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>96</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>年課徵= 0043;差額使用牌照稅。ੑ= 2;處囿於法令規定，無&= #27861;全額退還各年度稅= 454;，造成您的困擾，深= ;表歉意。</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'text-indent:28.0pt;line-height:normal'><sp= an lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'text-indent:28.0pt;line-height:normal'><sp= an style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>基本上= 5292;本人非常認同您行ਟ= 9;救濟之主張，在財政&= #37096;未作明確核釋之前A= 292;本處對課徵錯誤之溢= ;課稅額，均主動退稅&#= 65292;且不受年度限制，÷= 99;財政部</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'>95</s= pan><span style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>年函釋= 0043;後，稅務機關基於ӎ= 0;課稅法定原則」，實&= #24859;莫能助。本案台端= 082;已提起行政訴訟，刻= ;由高等行政法院審理&#= 20013;，俟行政救濟程序ŀ= 66;結，本處將依相關規= 定辦理。另本處亦將= 0760;速報請財政部重新ດ= 3;示，根本解決溢課而&= #28961;法退稅之不合理問&= 988;。</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'text-indent:28.0pt;line-height:normal'><sp= an lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'text-indent:28.0pt;line-height:normal'><sp= an style=3D'font-size:10.0pt;mso-ascii-font-family:"Times New Roman";mso-hansi= -font-family: MingLiU;mso-bidi-font-family:"Times New Roman"'>再次誠= 5711;表示歉意！並請不ࡩ= 3;指教。敬祝</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'text-indent:28.0pt;line-height:normal'><sp= an lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span style=3D'font-si= ze:10.0pt; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:MingLiU; mso-bidi-font-family:"Times New Roman"'>健康　快= 7138;</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p></o:p></span>= </p> <p class=3DMsoPlainText style=3D'line-height:normal'><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p> </o:p><= /span></p> <p class=3DMsoPlainText style=3D'margin-left:120.0pt;mso-para-margin-left:1= 0.0gd; line-height:normal'><span style=3D'font-size:10.0pt;mso-ascii-font-family:"= Times New Roman"; mso-hansi-font-family:MingLiU;mso-bidi-font-family:"Times New Roman"'>Ë= 81;法行政市稅捐稽徵處= 處長</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><span style=3D'mso-spacerun:yes'>  </span></span><span style=3D'font-size:10= .0pt; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:MingLiU; mso-bidi-font-family:"Times New Roman"'>官心　　= 2288;敬上</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman"'><o:p>= </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:1= 0.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>附ߥ= 4;四：<span style=3D'mso-bidi-font-weight:bold'>財政部９５= ;１２０６台財稅第０&#= 65305;５０４５６９９２ʌ= 96;號令釋</span></span></b><b><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></b></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'margin-left:20.0pt;text-indent:-20.0pt;mso-ch= ar-indent-count: -2.0;layout-grid-mode:char;mso-layout-grid-align:none'><strong><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"; font-weight:normal'>行政程序法施行= ;前後退稅請求權皆適&#= 29992;</span></strong><strong><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;font= -weight: normal'>5</span></strong><strong><span style=3D'font-size:10.0pt;font-famil= y: MingLiU;mso-ascii-font-family:"Times New Roman";font-weight:normal'>年= ;之消滅時效期間</span></strong><s= trong><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;font= -weight: normal'><o:p></o:p></span></strong></p> <p class=3DMsoNormal style=3D'margin-left:20.0pt;text-indent:-20.0pt;mso-ch= ar-indent-count: -2.0;layout-grid-mode:char;mso-layout-grid-align:none'><strong><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU;font= -weight: normal'><o:p> </o:p></span></strong></p> <p class=3DMsoNormal style=3D'margin-left:20.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-20.0pt;mso-char-indent-count:-2.0;layout-grid-= mode: char;mso-layout-grid-align:none'><span style=3D'font-size:10.0pt;font-famil= y: MingLiU;mso-ascii-font-family:"Times New Roman"'>一、有&#= 38364;行政程序法於</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>90<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>月</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>日施行前，非屬稅= ;捐稽徵法第</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條規定範圍之退稅= ;請求權，其請求權之&#= 28040;滅時效期間，應類ÿ= 12;適用稅捐稽徵法第</span><= span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>28<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條之規定。至於行= ;政程序法於</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>90<= /span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>年</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>月</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</= span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>日施行後，上項退= ;稅請求權之消滅時效&#= 26399;間，應適用該法第</spa= n><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>131= </span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times = New Roman"'>條之規定。</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></p> <p class=3DMsoNormal style=3D'margin-left:20.0pt;text-align:justify;text-ju= stify: inter-ideograph;text-indent:-20.0pt;mso-char-indent-count:-2.0;layout-grid-= mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10.0= pt; mso-fareast-font-family:MingLiU'><span style=3D'mso-spacerun:yes'> </s= pan><o:p></o:p></span></p> <p style=3D'margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:2= 0.0pt; margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; text-indent:-20.0pt;mso-char-indent-count:-2.0;layout-grid-mode:char; mso-layout-grid-align:none'><span style=3D'font-size:10.0pt;font-family:Min= gLiU; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Rom= an"'>二、本令發布前，॥= 0;向主管稽徵機關提出&= #30003;請退稅尚未確定之= 696;件，仍准適用申請時= ;之相關令釋規定辦理&#= 12290;</span><span lang=3DEN-US style=3D'font-size:10.0pt;font-family:"Times New Roman";mso-fa= reast-font-family: MingLiU'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-famil= y:MingLiU; mso-hansi-font-family:MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-famil= y:MingLiU; mso-hansi-font-family:MingLiU'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char;text-autospace:none;ver= tical-align: middle'><b style=3D'mso-bidi-font-weight:normal'><span style=3D'font-size:1= 0.0pt; font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>附ඤ= 0;一：<span style=3D'mso-bidi-font-weight:bold'>那睡人先生= ;溢繳稅款一覽表</span></span></b>= <b><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:= p></o:p></span></b></p> <p class=3DMsoNormal style=3D'layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:p> </o:p= ></span></p> <table class=3DMsoNormalTable border=3D1 cellspacing=3D0 cellpadding=3D0 style=3D'border-collapse:collapse;border:none;mso-border-alt:solid windowt= ext .5pt; mso-padding-alt:0cm 1.4pt 0cm 1.4pt;mso-border-insideh:.5pt solid windowte= xt; mso-border-insidev:.5pt solid windowtext'> <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style=3D'border:solid windowtext 1.0pt;mso-border-alt:solid windowtex= t .5pt; background:#E6E6E6;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span style=3D'font-size:10.0pt;font-fam= ily: MingLiU;mso-ascii-font-family:"Times New Roman";mso-bidi-font-weight:bold= '>年度</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU; mso-bidi-font-weight:bold'><o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border:solid windowtext 1.0pt;bord= er-left: none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windo= wtext .5pt; background:#E6E6E6;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU;mso-bidi-font-weight:bold'>1600 c.c.</spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Time= s New Roman"; mso-bidi-font-weight:bold'>應納稅款</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU; mso-bidi-font-weight:bold'><o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border:solid windowtext 1.0pt;bord= er-left: none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windo= wtext .5pt; background:#E6E6E6;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU;mso-bidi-font-weight:bold'>2000 c.c.</spa= n><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Time= s New Roman"; mso-bidi-font-weight:bold'>應納稅款</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU; mso-bidi-font-weight:bold'><o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border:solid windowtext 1.0pt;bord= er-left: none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windo= wtext .5pt; background:#E6E6E6;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span style=3D'font-size:10.0pt;font-fam= ily: MingLiU;mso-ascii-font-family:"Times New Roman";mso-bidi-font-weight:bold= '>溢繳稅款</span><span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU; mso-bidi-font-weight:bold'><o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:1'> <td style=3D'border:solid windowtext 1.0pt;border-top:none;mso-border-top= -alt: solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;padding:0cm 1.= 4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>88<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>7,120<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>11,230<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>4,110<o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:2'> <td style=3D'border:solid windowtext 1.0pt;border-top:none;mso-border-top= -alt: solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;padding:0cm 1.= 4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>89<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>7,120<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>11,230<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>4,110<o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:3'> <td style=3D'border:solid windowtext 1.0pt;border-top:none;mso-border-top= -alt: solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;padding:0cm 1.= 4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>90<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>7,120<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>11,230<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>4,110<o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:4'> <td style=3D'border:solid windowtext 1.0pt;border-top:none;mso-border-top= -alt: solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;padding:0cm 1.= 4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>91<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>7,120<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>11,230<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>4,110<o:p></o:p></span></p> </td> </tr> <tr style=3D'mso-yfti-irow:5;mso-yfti-lastrow:yes'> <td style=3D'border:solid windowtext 1.0pt;border-top:none;mso-border-top= -alt: solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;padding:0cm 1.= 4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span style=3D'font-size:10.0pt;font-fam= ily: MingLiU;mso-ascii-font-family:"Times New Roman"'>總計</span><= span lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><= o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>28,480<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window= text .5pt; mso-border-alt:solid windowtext .5pt;padding:0cm 1.4pt 0cm 1.4pt'> <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-gri= d-mode: char;mso-layout-grid-align:none'><span lang=3DEN-US style=3D'font-size:10= .0pt; mso-fareast-font-family:MingLiU'>44,920<o:p></o:p></span></p> </td> <td width=3D153 style=3D'width:91.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; 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