가산금 중가산금의 고지가 항고소송의 대상이 되는 처분으로 볼 수 없음[일부패소]
Seoul Administrative Court 2008Guhap14753 ( October 22, 2008)
A notice of additional charges and increased additional charges may not be deemed a disposition subject to appeal litigation.
If national taxes are not paid by the due date, additional dues or increased additional dues are naturally created by the provisions of the Act without the procedure for determining the tax office, and the amount thereof is determined, and additional dues are automatically cancelled or reduced if the initial amount of tax imposed is revoked or reduced, the additional dues or increased additional dues can not be seen as a disposition subject to appeal.
The contents of the decision shall be the same as attached.
Article 1 (Taxable Objects)
Article 6 (Supply of Goods)
1. On February 5, 2007, the judgment of the first instance court, the defendant revoked the part of the defendant's failure on the part of the claim for revocation of the disposition imposing the interest income tax of 2003, the additional 5,440, the additional 6,575, the additional 6,470 and increased 10,520,570, the additional 6,800, the additional 40,800 and increased 280 won, the interest income tax of 2003, the additional 6,800 and increased 204, the additional 40,800 and increased 280 won.
2. To dismiss the request for the revocation of the disposition imposing the intermediate charges, additional charges and aggravated charges in this case; and
3. The defendant's appeal is dismissed.
4. The total costs of the suit shall be borne respectively by the plaintiff 10% and by the defendant 90%.
Purport and purport of appeal
1. Purport of claim
피고가 2007. 2. 5. 원고를 주식회사 ▢▢홈의 제2차 납세의무자로 지정하여 한 2003년 귀속 법인세 181，340원과 가산금 5，440원, 2004년 귀속 법인세 219，182，640원 과 가산금 6，575，470원 및 중가산금 10，520，760원, 2003년 귀속 이자소득세 226，680원 과 가산금 6，800원, 2004년 귀속 이자소득세 1，360，080원과 가산금 40，800원 및 중가산금 65，280원의 각 부과처분을 모두 취소한다.
2. Purport of appeal
The judgment of the first instance shall be revoked. The plaintiff shall be dismissed from filing the claim.
1. Circumstances of the disposition;
The following facts shall have no dispute between the Parties, or evidence No. 1-1-4, A-4, and A-4;
It can be recognized that the whole purport of the pleading is combined in the statement of No. 1-4, No. 2, 3, No. 4-1, and No. 4-2.
가. 주식회사 ▢▢홈(이하 '▢▢홈'이라 한다)은 2003. 7. 28. 설립되어 부동산 컨설팅업 등을 영위하다가 2003. 12. 31. 폐업하였는데, 2003년 귀속 법인세 320，000원, 2004 년 귀속 법인세 386，770，150원, 2003년 귀속 이자소득세 400，000원, 2004년 귀속 이자 소득세 2，400，000원을 체납하였다.
나. 피고는 원고가 ▢▢홈의 발행주식 56.67%를 보유한 과점주주에 해당한다고 보아 2007. 2. 5. 원고를 ▢▢홈의 제2차 납세의무자로 지정하여 원고에게 ▢▢홈의 체납세 액과 그에 대한 가산금 및 중가산금 중 원고의 보유지분인 56.67%에 해당하는 2003년 귀속 법인세 181，340원과 가산금 5，440원, 2004년 귀속 법인세 219，182，640원과 가산 금 6，575，470원 및 중가산금 10，520，760원, 2003년 귀 속 이 자소득세 226，680원과 가산 금 6，800원, 2004년 귀속 이자소득세 1，360，080원과 가산금 40，800원 및 중가산금 65，280원을 부과하는 처분(이하 위 각 부과처분 중 위 가산금 및 중가산금을 각 납부 고지한 부분을 제외한 나머지 각 부과처분을 '이 사건 처분'이라 한다)을 하였다.
2. Whether the disposition of revocation of the disposition of this case, increased additional dues and increased additional dues is applicable.
With respect to the legitimacy of this part of a lawsuit ex officio, the Plaintiff sought revocation of each disposition imposing additional dues and aggravated additional dues, which the Defendant notified to the Plaintiff on February 5, 2007, but the additional dues and aggravated additional dues provided for in Articles 21 and 22 of the National Tax Number Act are naturally arising under the provisions of the Act without the confirmation procedure of the tax office unless national taxes are paid by the due date. If the initial amount of the tax imposed is revoked or revised, additional dues are automatically revoked or reduced accordingly, the notice of additional dues or increased additional dues cannot be deemed a disposition subject to appeal (see, e.g., Supreme Court Decisions 200Du2013, Sept. 22, 2000; 2005Da15482, Jun. 10, 2005). Accordingly, each of the above additional dues and increased additional dues in the lawsuit in this case is unlawful.
The reasoning for the court's explanation in this part is as follows: 2. The reasoning for the court's decision is as stated in the part as to the legality of the disposition of this case. Thus, Article 8 (2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act
I refer to, and refer to, A.I.D.
4. Conclusion
If so, the part of the claim for revocation of the disposition imposing the surcharge, increased surcharge and increased surcharge shall be included.
The plaintiff's claim to revoke the disposition of this case is lawful and dismissed, and all of the plaintiff's claim to revoke the disposition of this case are accepted. Since the judgment of the court of first instance is unfair in some different conclusions, the part against the defendant as to the claim for revocation of each disposition of additional dues and increased additional dues in the judgment of the court of first instance concerning the part against the defendant as to the claim for revocation of the disposition of this case shall be dismissed, and all of the remaining appeals by the defendant as to the part on the claim for revocation of