[법인세등부과처분취소][집32(4)특,334;공1985.1.15.(744),82]
Where the tax authority has made a decision to correct the amount of tax imposed previously upon the taxpayer’s objection but did not notify the amount of tax imposed previously, the taxation subject to the revocation lawsuit.
If the tax authority decided to correct the amount of tax in accordance with the decision of the National Tax Tribunal to reduce the amount of tax due to the person liable to pay tax's objection to the disposition of imposition, but the person liable to pay tax did not notify the amount of tax, the subject of the disposition of revocation
Article 1 of the Administrative Litigation Act
Plaintiff Co., Ltd., Counsel for defendant-appellant
Head of the Cleanness Tax Office
Seoul High Court Decision 82Gu829 delivered on June 20, 1983
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal are examined.
1. On the first ground for appeal:
In light of the records, the judgment of the court below that held to the purport as above is just and there is no violation of the rules of evidence or misapprehension of the legal principle as to the disposition of medicine for the convenience of the plaintiff company, since the statement of the transaction in the lawsuit is not prepared based on the legal obligation, but it is prepared as a document for the disposition of medicine for the convenience of the plaintiff company, but the order and sale are not in accord with the substance of the above transaction list omitted from the sales ledger.
2. On the second ground for appeal:
In light of the records, there is no evidence suggesting that the summary order of the defendant's violation of the Punishment of Tax Evaders Act against the plaintiff corporation of the Seoul Criminal District Court 82 High Court 9562, which is cited by the theory of the lawsuit, has been finalized, and the judgment of the court below is in detail rejecting the contents of the above summary order. We accept the measures, and there is no violation of the rules of evidence or violation of the precedents such as the theory of the lawsuit.
3. On the third ground for appeal
According to the court below's decision, the defendant issued the disposition of this case as of December 16, 1981, but did not notify the plaintiff of each of the above taxes in accordance with the decision of the National Tax Tribunal that the amount of tax base for the business year 1979 was reduced to KRW 45,467,618, and KRW 86,397,397, and KRW 34,250,218 upon the plaintiff's objection to the disposition of this case, the amount of tax base for the business year 1980 shall be reduced to KRW 86,397,397, and the same amount for the business year 1981 shall be reduced to KRW 34,250,218, respectively. Thus, the court below's decision to revise the disposition of this case as of December 16, 1981 as the object of the lawsuit of this case, it is just that
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Chang-chul (Presiding Justice)