납세의무자가 아닌 자의 전말서는 보완조사 없이 과세자료로 삼을 수 없음[국패]
Suwon District Court 2010Guhap3504 (O. 19, 2010)
Early High Court Decision 2009J3701 ( December 15, 2009)
The entire end of a person who is not a taxpayer shall not be considered as a taxation data without a supplementary investigation.
A statement made by a person who is not a taxpayer in the course of investigation by an investigative agency or a tax authority is merely a unilateral statement, unless there is evidence that conforms to the statement or there is no complementary investigation such as confirmation of the facts about the taxpayer, and thus it cannot be deemed a taxation data for the taxpayer unless there are other special circumstances.
2010Nu29712 Revocation of Disposition of Imposition of Special Consumption Tax, etc.
west-gu
OO Head of the tax office
Suwon District Court Decision 2010Guhap3504 Decided August 19, 2010
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of KRW 102,651,290 of value-added tax for the second period of August 1, 2006, and KRW 13,73,010 of value-added tax for the first period of October 7, 2007, and KRW 26,315,870 of special consumption tax for the month of August 7, 2009, and KRW 7,321,40 of education tax for the year of August 7, 2006, and KRW 39,349,60 of special consumption tax for the month of November 1, 2006, and KRW 10,957,010 of education tax for the year of 206, and KRW 31,720,390 of special consumption tax and KRW 8,823,480 of education tax for the year of December 13, 207, and imposition of KRW 305,309 of education tax for the special consumption tax.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasoning of this Court is that the reasoning of the judgment of the first instance is the same as that of the reasoning of the judgment of the first instance, and thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.