법인세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The plaintiff shall bear the total costs of the lawsuit after the appeal.
purport, purport, and.
1. The grounds for this judgment of the court of first instance, except for partial revision, are as follows, and thus, they shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
19. Parts 8 to 17 shall be amended as follows:
Article 81-4(1) of the former Framework Act on National Taxes (amended by Act No. 11604, Jan. 1, 2013; hereinafter the same) provides that "tax officials shall conduct a tax investigation to the minimum extent necessary to realize proper and fair taxation, and shall not abuse the right of investigation for any other purpose." Paragraph (2) provides that "tax officials shall not conduct a reinvestigation for the same item of tax and for the same taxable period unless they fall under any of the following subparagraphs:
The phrase, “where there are errors in connection with two or more business years,” one of the cases where reinvestigations in subparagraph 3 is exceptionally permitted.
Article 81-4 (1) of the former Framework Act on National Taxes provides that a tax investigation shall be conducted within the minimum scope necessary for appropriate and fair taxation. Paragraph (2) of the same Article provides that a repeated tax investigation for the same item and taxable period may seriously infringe not only the taxpayer's freedom of business or legal stability, but also lead to abuse of the right to conduct a tax investigation. In principle, a re-investigation shall be prohibited, while a tax investigation may be conducted in exceptional cases where it is clearly contrary to the principle of fair taxation.
In light of the language, structure, and legislative intent of the relevant provisions, the phrase “if there are errors in connection with two or more business years,” which are the exceptional reasons for re-audit prescribed in Article 81-4(2)3 of the former Framework Act on National Taxes, is one cause.