다른 세목도 포함되어 있다는 사정만으로 이 사건 부가가치세에 대한 이 사건 세무조사가 중복조사에 해당되지 않는다고 볼 수 없다[국패]
Seoul High Court 2012Nu18600 (2013.05)
early 2010 Heavy0807 (201.06.07)
It cannot be deemed that the instant tax investigation of the value-added tax of this case does not constitute a duplicate investigation solely on the grounds that other tax items are included.
It cannot be deemed that the instant tax investigation on value-added tax of this case does not constitute a duplicate investigation solely on the ground that the instant tax investigation on the value-added tax of this case includes any other tax items than value-added tax, which
Article 6 of the Value-Added Tax Act
2013Du1568 Disposition, etc. to revoke the imposition of value-added tax.
1.G 2.GB 3.G. 8.G. HH
9.J 10.J 11. GimK
Head of Pyeongtaek Tax Office
Seoul High Court Decision 2012Nu18600 Decided July 5, 2013
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, all appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.