beta
(영문) 서울고등법원 2011. 07. 01. 선고 2010누43312 판결

배당소득 산정에 가산세 감면의 정당한 사유가 있다고 인정할 수 없음[일부패소]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2010Guhap27301 ( November 18, 2010)

Case Number of the previous trial

Seocho 2010west0483 ( October 31, 2010)

Title

In calculating dividend income, it shall not be deemed that there is a justifiable reason for additional tax reduction.

Summary

(As in the first instance judgment, it is difficult to recognize that there is a justifiable reason for additional tax reduction or exemption, since the dividend income is not sufficiently confirmed and examined as dividend income subject to Goss-up without sufficiently checking and examining whether it is a dividend income subject to Gss-up.

Cases

2010Nu4312 Revocation of revocation of the imposition of global income tax;

Plaintiff and appellant

NewA

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Seoul Administrative Court Decision 2010Guhap27301 decided November 18, 201

Conclusion of Pleadings

June 10, 201

Imposition of Judgment

July 1, 201

Text

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The part exceeding KRW 8,756,013 out of the imposition disposition of global income tax of KRW 11,972,660 on November 6, 2009 against the Plaintiff and the part exceeding KRW 569,451 out of the imposition disposition of KRW 724,640 on global income tax of KRW 724,640 on November 1, 2009 shall be revoked.

Reasons

The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.